Netherlands
A. Progress in the implementation of the minimum standard
The Netherlands has 94 tax agreements in force, as reported in its response to the Peer Review questionnaire. Forty-five of the Netherlands’ agreements comply with the minimum standard.
The Netherlands signed the MLI in 2017 and deposited its instrument of acceptance in 2019. The MLI entered into force for the Netherlands on 1 July 2019. On 25 November 2021, the Netherlands made an additional notification to expand its list of agreements to be covered under the MLI. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect. The Netherlands has not listed its agreements with Brazil, Bulgaria, Poland, Spain and Ukraine. These agreements will therefore not, at this stage, be modified by the MLI. Poland and Ukraine have listed their agreements with the Netherlands under the MLI.
The Netherlands has signed a bilateral complying instrument with respect to its agreements with Bulgaria, Germany, Poland and Ukraine.
The Netherlands indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Aruba, Belgium, Brazil, Curaçao, Sint Maarten*, Spain and the United States.
The Netherlands’ arrangements with Aruba, Curaçao and Sint Maarten* are arrangements governed by the domestic law of the Kingdom of the Netherlands.
The Netherlands is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
← 1. For its agreements listed under the MLI, Netherlands is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). Netherlands’ agreements with Aruba, Curaçao and Sint Maarten* are not listed under the MLI as they are arrangements governed by the domestic law of the Kingdom of Netherlands.