Publisher's Synopsis
The United States - Netherland Tax Treaty became effective on 1 January 1994. This work is designed to aid practitioners and advisors in gaining an understanding of this treaty. It includes article-by-article commentaries, case law and relevant literature, as well as caveats, such as specifying deviations in the treaty which may conflict with provisions of the OECD model. Detailed annexes provide the opportunity of reviewing the text of the treaty and protocol in both English and Dutch. Also included are the text correspondence, Memorandum of Understanding, Exchange of Notes, US Treasury Department Technical Explanation, Dutch "Memorie van Antwoord" and implementary rules.
