The New Germany-Netherlands Income Tax Treaty (2012)

Journal
Perdelwitz, A.; Offermanns, R.H.M.J.
Germany; Netherlands
Bulletin for International Taxation 2013 (Volume 67), No. 3
PriceUSD 45

The authors, in this article, consider key aspects of the Germany-Netherlands Income Tax Treaty (2012), including its investment income, anti-avoidance, avoidance of double taxation and cross-border worker provisions, and analyse major deviations from the OECD Model, as well as differences in comparison to the Germany-Netherlands Income Tax Treaty (1959).