Netherlands - The LOB Provision in the New Japan–Netherlands Tax Treaty
- D. Hofland; F.P.G. Pötgens
- European Taxation, 2011 (Volume 51), No 5
- 5 April 2011
In this note, the authors review the compatibility of the limitation on benefits provision of the Japan–Netherlands tax treaty with the OECD Model Tax Convention and the non-discrimination provisions and fundamental freedoms of the Treaty on the Functioning of the European Union, and conclude that it is clearly in conflict with a number of essential EU law provisions.