The Protocol amending the Double Taxation Agreement (DTA) between the UK and the Netherlands, signed in London on 12 June 2013, has entered into force on 13 December 2013. The Protocol is effective in the UK for any assessment year beginning on or after 6 April 2014 for income tax and capital gains tax, and for any financial year beginning on or after 1 April 2014 for corporation tax. With regard to the Netherlands, the Protocol applies to taxable years and periods beginning on or after 1 January 2014.
«
Previous post
Belgium: Rules for “self-billing” for VAT purposes
Belgium: Rules for “self-billing” for VAT purposes
Related Posts
Netherlands: Government coalition outlines 2026–2030 budgetary and tax changes, introduces new business contribution
February 03, 2026
The Dutch government’s incoming coalition released its agreement for the 2026–2030 term on 30 January 2026, along with an appendix outlining planned budgetary and tax changes. The proposals outline several notable shifts affecting businesses,
Read More Netherlands: Government pushes for upper house approval of DAC8 crypto-asset reporting, information-exchange legislation
January 30, 2026
The Netherlands State Secretary for Finance published Letter No. 2026-0000019577 on the Ministry of Finance’s website on 28 January 2026, urging the upper house of parliament to swiftly approve the bill implementing the Amending Directive to the
Read More Netherlands: Parliament passes DAC8 crypto-asset reporting, exchanging tax information rules
January 29, 2026
The Netherlands' lower house of parliament has approved a bill to implement the rules of the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) on 27 January 2026. The bill introduces new rules for reporting
Read More
UK: Treasury consults on new electric vehicle excise duty
January 26, 2026
The UK Treasury has opened a public consultation on introducing an electric vehicle excise duty (eVED), as announced in the Autumn 2025 Budget. Autumn Budget 2025 announces the introduction of eVED for electric and plug-in hybrid electric cars,
Read More UK: HMRC updates guidance on transfer pricing, PE rules, diverted profits tax
January 22, 2026
The UK tax authority, His Majesty's Revenue and Customs (HMRC) has updated its International Manual, providing revised guidance on key taxation areas affecting multinational companies. The updates, published on 16 January 2026, include the
Read More Netherlands: Supreme Court strikes down higher tax interest rate for corporations
January 21, 2026
The Dutch Supreme Court ruled on 16 January 2026 that the higher tax interest rate for corporate taxpayers, set by the Tax and Recovery Interest Decree, is invalid. The court found it unfairly singles out companies by imposing a heavier burden than
Read More