1992 United States-Netherlands Tax Convention

The US-Netherlands tax treaty is considered by some to be a milestone both for fiscal relations between the two countries concerned and for the development of international tax treaty law.

The result of the treaty is of interest due to the significant flows of capital involved, and because some of the provisions included in the treaty may reappear in treaties between other countries. This book contains the text of the treaty and the accompanying Memorandum of Understanding, along with an extensive commentary on the articles of the treaty.

In addition an account has been included of a conference organized by the Federation of Netherlands Industry (VNO) and the Washington and Amsterdam offices of Baker and McKenzie on 4 February 1993 in the Hague.