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

Journal
Vermeulen, H.
Netherlands; OECD
Bulletin for International Taxation 2012 (Volume 66), No. 1
PriceUSD 45

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.