Overview of tax treaties as at January 1, 2013
Publication date 04 January 2013
The Ministry of Finance has published anoverview of treaties on direct taxes as at January 1, 2013. The treaties are divided into those relating to the avoidance of double taxation on income and capital (DTA), treaties on the exchange of tax information (TIEA), treaties on gift and inheritance tax (schenk- en erfbelasting; S&E), and treaties on the taxation of benefits derived from international air and shipping operations (lucht- en scheepvaart; L&S). The overview will be regularly updated.
The overview shows which developments took place in 2012.
Treaties on the avoidance of double taxation
The new Netherlands-Germany treaty for the avoidance of double taxation was signed on April 12, 2012, but has not yet entered into force. Nor has the treaty with Ethiopia that was signed on August 10, 2012. With regard to the treaty with India, a protocol amending the treaty entered into force as of November 2, 2012. A protocol amending the treaty with the Czech Republic was signed on October 15, 2012, but has not yet entered into force.
Treaties on the exchange of tax information
In 2012, a number of treaties on the exchange of tax information entered into force, i.e. the treaties with Costa Rica (July 1, 2012), Dominica (March 1, 2012), Grenada (January 20, 2012), Liberia (June 1, 2012), Samoa (March 2, 2012) and the Seychelles (September 1, 2012). The exchange of information treaty with Uruguay was signed on October 20, 2012, but has not yet entered into force.