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United Kingdom–Netherlands 2008 Convention: official synthesis

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Contents

Article 1 · Persons Covered

Article 2 · Taxes Covered

Article 3 · General Definitions

Article 4 · Residence

Article 5 · Permanent Establishment

Article 6 · Income From Immovable Property

Article 7 · Business Profits

Article 8 · Shipping and Air Transport

Article 9 · Associated Enterprises

Article 10 · Dividends

Article 11 · Interest

Article 12 · Royalties

Article 13 · Capital Gains

Article 14 · Income From Employment

Article 15 · Directors’ Fees

Article 16 · Entertainers and Sportspersons

Article 17 · Pensions

Article 18 · Government Service

Article 19 · Students

Article 20 · Other Income

Article 21 · Elimination of Double Taxation

Article 22 · Miscellaneous Provisions

Article 23 · Offshore Activities

Article 24 · Non-Discrimination

Article 25 · Mutual Agreement Procedure

Article 26 · Exchange of Information

Article 27 · Assistance in the Collection of Taxes

Article 28 · Members of Diplomatic or Permanent Missions and Consular Posts

Article 29 · Territorial Extension

Article 30 · Entry Into Force

Article 31 · Termination