The Resource Dutch treaty policy regarding Latin American countries

Dutch treaty policy regarding Latin American countries

Label
Dutch treaty policy regarding Latin American countries
Title
Dutch treaty policy regarding Latin American countries
Creator
Subject
Language
eng
Summary
This special report analyses and addresses the international tax treaty policy (TTP) of the Netherlands applied to treaties concluded between the Netherlands and Latin American countries, especially Argentina, Brazil, Mexico, Panama, and Venezuela; and the relevant parts of the Netherlands' 2011 TTP. Section II describes the main objectives of the Netherlands' policy outlined in the 2011 TTP. Section III examines the most relevant provisions in the treaties concluded by the Netherlands. The relevant provisions addressed in this article concern residence, permanent establishment, dividends, interest, royalties, capital gains, most favoured nation clauses, anti-abuse clauses, interpretation, and arbitration. Finally, in Section IV, some recommendations are provided regarding the international tax treaty policy of the Netherlands
Citation source
In: Tax notes international. - Falls Church. - Vol. 71 (2013),
http://library.link/vocab/creatorName
Mosquera Valderrama, I.J
Geographic coverage
Latin America
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • treaty policy
Label
Dutch treaty policy regarding Latin American countries
Instantiates
Publication
Label
Dutch treaty policy regarding Latin American countries
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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