HMRC has published the ‘synthesised’ text of the UK’s double taxation convention with the Netherlands, as modified by the BEPS multilateral instrument (MLI). The MLI came into force for the UK on 1 October 2018 and for the Netherlands on 1 July 2019.
The 2008 Netherlands/UK double taxation convention is modified with effect from:
1 January 2020 for taxes withheld at source in the UK;
1 April 2020 for corporation tax;
6 April 2020 for income tax and CGT; and
1 January 2020 for taxes withheld at source in the Netherlands and all other taxes levied by the Netherlands, for taxable periods beginning on or after that date.
HMRC has published the ‘synthesised’ text of the UK’s double taxation convention with the Netherlands, as modified by the BEPS multilateral instrument (MLI). The MLI came into force for the UK on 1 October 2018 and for the Netherlands on 1 July 2019.
The 2008 Netherlands/UK double taxation convention is modified with effect from:
1 January 2020 for taxes withheld at source in the UK;
1 April 2020 for corporation tax;
6 April 2020 for income tax and CGT; and
1 January 2020 for taxes withheld at source in the Netherlands and all other taxes levied by the Netherlands, for taxable periods beginning on or after that date.
