The Implications of Treaty Application for a Netherlands Closed Fund for Mutual Account

Type

Journal

Author

Vermeulen, H.

Country

Netherlands; OECD

Published Date

October 31, 2011

Issue

Bulletin for International Taxation 2012 (Volume 66), No. 1

DOI

https://doi.org/10.59403/1bjsdz3

Document

Go to Tax Research Platform

This article examines how the Netherlands has implemented the suggestions in the Commentary on Article 1 of the OECD Model (2010) regarding collective investment vehicles in respect of the Netherlands closed fund for mutual account in its tax treaties and competent authority agreements.

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The Implications of Treaty Application for a Netherlands Closed Fund for Mutual Account