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  Home > Tax Information - Individuals/Businesses > Double Taxation Relief and Exchange of Information Arrangements > All Agreement (on country / territory basis) > Netherlands

Netherlands

Netherlands  - Netherlands
Nature
Comprehensive Double Taxation Agreement
(see
note 1)
Air Services Income Agreement
Shipping Income Agreement
Date of Signature
of Agreement
22.03.2010
09.12.1996
16.12.1996
02.11.2000
Date of S49 Order
 22.06.2010
28.01.1997
20.02.2001
Date of Entry into Force
24.10.2011
26.05.1997
17.10.2001
Effective From
Year of Assessment
2012/2013
Year of Assessment
1996/1997

Year of Assessment2002/2003
or
Year of Assessment 1998/1999
upon an
enterprise's request

IRO Sub-legislation
Reference
BL
P
AF
Note 1: Please click here for the Note from the Netherlands to the Hong Kong Special Administrative Region dated 22 March 2011 and the Hong Kong Special Administrative Region's Note in reply dated 29 March 2011 regarding the date of entry into force of the Agreement.

 

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