The New Tax Treaty with the Netherlands

Journal
Author
Bruinhorst, C. van den; Lange, M.A. de
Country
China (People's Rep.)
Published Date
Issue
Asia-Pacific Tax Bulletin 2013 (Volume 19), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

China signed a new tax treaty with the Netherlands in May 2013 replacing the current treaty which dates back to 1987. The new treaty includes certain improvements and updates, which the authors discuss in detail including its interaction with domestic legislative provisions and possible planning opportunities.