2016 Double Taxation Convention – Competent Authority Agreement – Pension arrangements through Insurance Companies
The double taxation convention and protocol came into force on 22 December 2016 and is effective in the Netherlands from 1 January 2011.
2014 Double Taxation Convention - Competent Authority Agreement - Common Investment Funds (CIFs)
Clarification on how CIFs should be treated under the convention.
2013 Double Taxation Convention - bank taxes
The double taxation convention and protocol came into force on 30 April 2015. It came into effect in both countries from 1 January 2011.
2013 Double Taxation Convention Protocol
The 2013 protocol entered into force on 31 January 2014.
It’s effective in the Netherlands from 1 January 2015 and in the UK from 6 April 2014 for:
- Income Tax and Capital Gains Tax
- Corporation Tax
2008 Double Taxation Convention and Protocol
The 2008 convention and protocol entered into force 25 December 2010.
It’s effective in the Netherlands from 1 January 2011 and in the UK from
- 1 April 2011 for Corporation Tax
- 6 April 2011 for Income Tax and Capital Gains Tax.
2008 Double Taxation Convention and Protocol: Competent Authority Agreement on closed FGRs
Clarification on how an FGR should be treated under the convention and protocol.
Tax Information Exchange Agreements
Tax Information Exchange Agreement: Netherlands Antilles - taxation savings income
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
Tax Information Exchange Agreement: Netherlands Antilles (Curacao Sint_Maarten BES island) - exchange of information
Bilateral agreement between UK and Netherlands Antilles (Curacao, Sint Maarten and Bonaire, Sint Eustatius and Saba) for co-operation in tax matters through exchange of information.