REITs under the New Netherlands–United Kingdom Tax Treaty

Journal
Vermeulen, H.
Netherlands; United Kingdom
European Taxation 2011 (Volume 51), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.