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Nr. I Overeenkomst tussen het Koninkrijk der Nederlanden en de Verenigde Staten van Amerika tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

DEPARTMENT OF STATE WASHINGTON

Washington D.C., March 8, 2004

Excellency,

I have the honor to refer to the Protocol signed today between the United States of America and the Kingdom of the Netherlands Amending the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and to propose on behalf of the Government of the United States the following:

In the course of the negotiations leading to the conclusion of the Protocol signed today, the negotiators developed and agreed upon the Understanding that is attached to this note. The Understanding is a statement of intent setting forth a common understanding and interpretation of certain provisions of the Protocol reached by the delegations of the United States and the Kingdom of the Netherlands on behalf of their respective governments. These understandings and interpretations are intended to give guidance both to the taxpayers and the tax authorities of our two countries in interpreting these provisions. It was further decided that this Understanding will supersede the Understanding accompanying the 1992 Convention and the related exchange of notes accompanying the 1993 Protocol.

If the understandings and interpretations in the Understanding are acceptable, this note and your note reflecting such acceptance will memorialize the understandings and interpretations that the parties have reached.

Accept, Excellency, renewed assurances of my highest consideration.

For the Secretary of State:

ELIZABETH JONES

His Excellency

Boudewijn van Eenennaam

Ambassador of the Kingdom of the Netherlands

Regeling
Overeenkomst tussen het Koninkrijk der Nederlanden en de Verenigde Staten van Amerika tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
Soort
Verdrag
Geldend vanaf
28-12-2004
BWB-id
BWBV0001109
Versie
2004-12-28_0

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