The Netherlands has published Decree no. 2023-11648 of 16 June 2023 in the Official Gazette, which provides explanations from the State Secretary for Finance in regard to various issues arising in the application of tax treaties. This includes issues concerning, among others, hybrid entities, corporate tax residence, dividends, interest, royalties, and entitlement to treaty benefits. The explanations include the interpretation of individual tax treaties, as well as the Decree on the Preventi…