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INT-1992-IA-34894
Breadcrumb
Title_of_text
Convention between the Kingdom of the Netherlands and the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income.
Main Region
First Region
Country(ies)
Netherlands; United States of America
Subjects (Classification)
Other international agreements
Adopted on (Date of text)
1992-12-18
Scope of text
International
Type of legislation (Type of text)
International agreement
Second Region
Abstract/Citation
The existing taxes to which this Convention shall apply are in particular a) in the Netherlands: income tax and wages tax, company tax, dividend tax and b) in the United States: Federal income taxes (excluding social security taxes) and the excise tax. This convention also deals with exempt pension trusts, dependant personal services (pensions, annuities and alimony) and public social security and pensions systems.
Serial region
Serial title
Tractatenblad
Date
1993-06-07
Number
No. 77
Page range
pp. 1-154.