The Netherlands has 94 tax agreements in force, as reported in its response to the Peer Review questionnaire. Fifty-nine of the Netherlands’ agreements comply with the minimum standard.
The Netherlands signed the MLI in 2017 and deposited its instrument of acceptance on 29 March 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 and Spain under the MLI but 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 those agreements, as well as in the agreements with Aruba, Bangladesh*, Curaçao, Moldova*, Suriname*, Thailand and Uganda*.
The Netherlands has signed a bilateral complying instrument with respect to its agreement with Germany.
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