The Netherlands has 95 tax agreements in force, as reported in its response to the Peer Review questionnaire. Three of those agreements, the agreements with Denmark, Ghana* and Uzbekistan*, comply with the minimum standard.

The Netherlands signed the MLI in 2017 and deposited its instrument of acceptance in 2019, listing 81 tax agreements. The MLI entered into force for the Netherlands on 1 July 2019.

The Netherlands is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

The Netherlands signed a bilateral complying instrument with respect to five of its agreements, the agreements with Algeria*, Denmark, Ghana*, Ukraine and Uzbekistan*.2

The Netherlands indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used with respect to its agreements with Belgium, Brazil, Bulgaria, Ireland, Poland and Spain.

No jurisdiction has raised any concerns about their agreements with the Netherlands.


← 1. For its agreements listed under the MLI, the Netherlands is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). The Netherlands’ agreements with Aruba, Curacao and Sint Maarten* are not listed under the MLI as they are arrangements governed by the domestic law of the Kingdom of the Netherlands.

← 2. The agreements with Ghana* and Uzbekistan* are subject to a bilateral complying instrument and listed under the MLI.

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