The time it takes to update tax treaties? The case of the Netherlands

In our previous blog, we looked into how long OECD founding member countries take to update their (bilateral) tax treaty networks. In the present blog, we will look at the case of the Netherlands.

Mees Vergouwen and Dirk Broekhuijsen • October 19, 2021

The time it takes to update tax treaties?

Updating the bilateral tax treaty network has been described as time-consuming. The present empirical study looks into how time-consuming this is and concludes that it takes, on average, 18.58 years.

Mees Vergouwen and Dirk Broekhuijsen • October 12, 2021

From bilateralism to multilateralism in international taxation

Multilateralism is gaining popularity in international taxation. Is the focus shifting from bilateral towards multilateral agreements?

Dirk Broekhuijsen and Frits Witpeerd • March 21, 2014 • 3 comments

Tax treaties and the interpretive effect of protocols

Can protocols have influence on the interpretation of tax treaties, particularly in the situations where the interpreter is faced with interpretive (soft law) material adopted after the conclusion of a tax treaty?

Dirk Broekhuijsen • November 16, 2012

Tackling double non-taxation

Tackling double <i>non</i>-taxation is hot. In a world where governments are increasingly looking for tax revenue, battling tax mismatches, and in particular the abuse of these mismatches, is becoming increasingly important.

Dirk Broekhuijsen • June 15, 2012

Existing tax treaty principles questioned by India

In a recent letter, India has expressed its doubts with respect to an UN recommendation that tax treaty guidelines developed by the OECD are to be followed. This puts in doubt the applicability of some internationally accepted tax treaty standards

Dirk Broekhuijsen • April 06, 2012

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