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Name: 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.
Country: Netherlands, United States of America
Subject(s): Other international agreements
Type of legislation: International agreement
Adopted on: 1992-12-18
Entry into force:
Published on: Tractatenblad, 1993-06-07, No. 77, pp. 1-154.
ISN: INT-1992-IA-34894
Bibliography: Tractatenblad, 1993-06-07, No. 77, pp. 1-154.
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.

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