Netherlands/United Kingdom - REITs under the New Netherlands–United Kingdom Tax Treaty
- Netherlands,United Kingdom
- H. Vermeulen
- European Taxation, 2011 (Volume 51), No 4
- 24 February 2011
This note addresses the real estate investment trust provisions included in the new Netherlands–United Kingdom tax treaty, which are based on the 2008 Commentary to the OECD Model. The author analyses the new provisions and makes certain suggestions for additional provisions based on the Commentary.