Surveying the Dutch Tax System and Economic Activity in the US

The Dutch first made their presence felt in the western hemisphere in the late 16th century when they established trading outposts on the Essequibo River in present day Guyana. Today, over 400 years later, the Dutch are an important economic trading partner with the United States. This article is designed primarily to provide the U.S. tax practitioner with a simple overview of the following: (1) the Dutch tax system; and (2) the Dutch taxation of nonresident corporations. Also included are: (1) an outline of the 1994 Tax Convention between the Netherlands and the United States; (2) a list of Dutch ...