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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Netherlands: Agreements

A comprehensive agreement and protocol (SI 2009/227) entered into force on 25 December 2010 and has effect:

a) In the United Kingdom for

(i) income tax and capital gains tax from 6 April 2011  
(ii) corporation tax from 1 April 2011.

b) In Netherlands from 1 January 2011.

A previous agreement applied until those dates.

The text of the Tax Treaty can be found via