On 31 May 2013, the amending protocol, signed on 15 October 2012, to the Czech Republic - Netherlands Income and Capital Tax Treaty (1974), as amended by the 1996 protocol, entered into force. The protocol treaty generally applies from 1 January 2014.
The protocol provides for a new article on government services.
Paragraph 1 of article 20 provides that employment income and other similar remuneration paid by one of the contracting states, a political subdivision or local authority thereof to a…