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Dutch Government Publishes Guidance on Application of BEPS MLI

|Treaty Development|Netherlands-OECD
Netherlands-OECD

The Dutch government has published a guidance document on the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), including a brief description of what the MLI is, how the MLI works, and when the MLI applies. In this respect, the guidance includes a table listing the tax treaties (24 treaties) for which the MLI is effective and the date from which the MLI can be applied by the Netherlands for withholding taxes…

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