As per January 1, 2022 the Netherlands applies the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) in a few more situations.
The Netherlands will now also apply the MLI regarding withholding taxes for taxable events that occur on or after January 1, 2022 under the Conventions for the Avoidance of Double Taxation that it concluded with the following jurisdictions:
· Belgium;
· Greece;
· Hungary;
· Croatia;
· Malaysia;
· Pakistan; and
· Panama.
Furthermore the Netherlands will also apply the MLI regarding other taxes (eg corporate income tax, individual income tax) for taxable periods that start on or after January 1, 2022 under the Conventions for the Avoidance of Double Taxation that it concluded with the following jurisdictions:
· Belgium;
· Greece;
· Hungary;
NB: Please note that treaty partners can opt to start applying the MLI on different dates.
The overview below provides you with an overview of the status of how the Netherlands applies the MLI. The status shown in the table is the status as per January 1, 2022.
Copyright – internationaltaxplaza.info
