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
MFN dangers: The (potential) unravelling of tax treaty policy MFN clauses in tax treaties – a useful negotiation tool or an accident waiting to happen? Craig West • November 06, 2020
What about CV-BV structures and state aid? A CV-BV structure is used by many US multinationals to avoid tax on their non-US profits. However, there are serious concerns regarding this structure in the light of the EU State aid rules. Jan Vleggeert • April 20, 2015 • 9 comments
The Antilles route is back! The Netherlands and Curaçao will introduce a 0% withholding tax rate on dividends. As a result a tax treaty with the Netherlands can be considered a tax treaty with the rest of the world. Jan Vleggeert • August 22, 2014
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
From Starbucks to Google: the position of the Netherlands in the international debate on tax evasion In the public debate on tax evasion and the role of the Netherlands, the Dutch cabinet now publicly supports multilateral initiatives on tax and development and is considering renegotiating tax treaties with developing countries. Lodewijk Wisse • January 31, 2013
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
Management and consulting services under the UN Model Tax Convention This Leiden Law Blog handles the relevance of the taxation of cross-border management and consulting services under the UN Model and the Dutch approach to this. Lodewijk Wisse • October 19, 2012 • 5 comments
