Netherlands Posts Synthesized Text of DTA, Protocol With U.K. in English

The Dutch Government Feb. 2 posted online a synthesized text, in English, of the 2008 DTA and protocol, last amended in 2013, with the U.K. and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force July 1, 2019. The MLI applies from Jan. 1, 2020, for withholding taxes and all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Netherlands, Government Portal, 02/02/23]

Reference: View Announcement. View Synthesized Text of Netherlands-U.K. DTA and Protocol, MLI in English ...