tax-treaties.com

Netherlands / United States · English

Netherlands–US convention, official amended English publication

Select an article, or search its number, title or wording.

Unreviewed · applicability unverified

Contents

Article 1 · General Scope

Article 2 · Taxes covered

Artikel 3 · General definitions

Article 4 · Resident

Article 5 · Permanent establishment

Article 6 · Income from real property

Article 7 · Business profits

Article 8 · Shipping and Air Transport

Article 9 · Associated Enterprises

Article 10 · Dividends

Article 11 · Branch Tax

Article 12 · Interest

Article 13 · Royalties

Article 14 · Capital Gains

Article 15 · Independent Personal Services

Article 16 · Dependent Personal Services

Article 17 · Directors' Fees

Article 18 · Artistes and Athletes

Artikel 19 · Pensions, Annuities, Alimony

Article 20 · Government Service

Article 21 · Professors and Teachers

Article 22 · Students and Trainers

Article 23 · Other Income

Article 24 · Basis of Taxation

Article 25 · Methods of Elimination of Double Taxation

Article 26 · Limitation on benefits

Article 27 · Offshore Activities

Article 28 · Non-discrimination

Article 29 · Mutual Agreement Procedure

Article 30 · Exchange of Information and Administrative Assistance

Article 31 · Assistance and Support in Collection

Article 32 · Limitation of [articles 30](#Verdrag_2_Verdragtekst_1_HoofdstukV_Artikel30) and [31](#Verdrag_2_Verdragtekst_1_HoofdstukV_Artikel31)

Article 33 · Diplomatic Agents and Consular Officers

Article 34 · Regulations

Article 35 · Exempt Pension Trusts

Article 36 · Exempt Organizations

Article 37 · Entry into Force

Article 38 · Termination