The DTA Protocol signed between the United Kingdom and the Netherlands entered into force on January 31, 2014.
The provisions of the Protocol have effect:
- in the United Kingdom: in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April 2014; and in respect of corporation tax, for any financial year beginning on or after 1 April 2014;
- in the Netherlands: for taxable years and periods beginning on or after 1 January 2015.