The New Netherlands-UK Tax Treaty 2008 – An Analysis

Abstract

In this article, the authors consider the most important aspects of the new income tax treaty and protocol signed by the Netherlands and the United Kingdom on 26 September 2008 (hereinafter: the new treaty). In particular, the authors examine the investment income, anti-avoidance, avoidance of double taxation, remittance basis, partnership, exchange of information and mutual agreement, and arbitration provisions of the new treaty.