Entry into force of the Protocol to the Double Taxation Convention between the UK and the Netherlands
Updated 6 January 2015
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This publication is available at https://www.gov.uk/government/publications/announcements-in-2014-of-changes-to-uk-double-taxatation-treaties/entry-into-force-of-the-protocol-to-the-double-taxation-convention-between-the-uk-and-the-netherlands
Amendment to the Double Tax Convention between UK and Netherlands
This notice replaces that issued earlier which was incorrect.
The Protocol amending the Double Taxation Convention between the UK and the Netherlands, signed in London on 12 June 2013, enters into force on 31 January 2014.
The text of the Protocol on can be found on the legislation.gov website, or you can buy a copy from The Stationery Office
The draft Order was approved by Parliament on 2 December 2013.
Effect of the provisions of this Protocol
In the United Kingdom:
- in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April 2014
- in respect of corporation tax, for any financial year beginning on or after 1 April 2014
In the Netherlands:
- for taxable years and periods beginning on or after 1 January 2015