On 18 July 2008, the State Secretary for Finance published Decree No. CPP2007/664M on the avoidance of double taxation under tax treaties and the Tax Regulation for the Kingdom of the Netherelands (TRK). The Decree entered into force on 9 August 2008 and has retroactive effect from 18 July 2008.
The Decree integrates and amends previous decrees on the avoidance of double taxation under tax treaties and the TRK. In addition, the Decree contains clarificatio…