The noose tightens: Netherlands-2 Treaty enters into force but with revisions. From: Tax Executive | Date: January 1, 1994| Author: Wacker, Raymond F. | COPYRIGHT 1994 Tax Executives Institute, Inc. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group.Copyright information

The Netherlands-2 Treaty, a treaty between the US and the Netherlands to reduce double taxation, will be effective for tax years beginning after Jan 1, 1994 and will provide benefits to US and Dutch concerns that meet certain residency requirements. The benefits are available to US and Dutch companies that qualify as publicly traded corporations with sufficient domestic owners, that qualify based on source of income or that qualify on location of headquarters. The restrictions are focused on ...