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.
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Belgium: Rules for “self-billing” for VAT purposes
Belgium: Rules for “self-billing” for VAT purposes
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