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:artikel 1

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

Article 1 General Scope

Geldend

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1.

This Convention shall apply to persons who are residents of one or both of the States, except as otherwise provided in the Convention.

2.

The Convention shall not restrict in any manner any exclusion, exemption, deduction, credit, or other allowance now or hereafter accorded:

a)

by the laws of either State, except, as regards the Netherlands, with respect to Article 25 (Methods of Elimination of Double Taxation); or

b)

by any other agreement between the States.

3

a)

Notwithstanding the provisions of subparagraph 2 b):

(i)

any question arising as to the interpretation or application of this Convention and, in particular, whether a taxation measure is within the scope of this Convention shall be determined exclusively in accordance with the provisions of Article 29 (Mutual Agreement Procedure) of this Convention; and

(ii)

the provisions of Article XVII of the General Agreement on Trade in Services shall not apply to a taxation measure unless the competent authorities agree that the measure is not within the scope of Article 28 (Non-Discrimination) of this Convention.

b)

For the purpose of this paragraph, a ‘measure’ is a law, regulation, rule, procedure, decision, administrative action, or any similar provision or action.

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