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UK–Netherlands agreements

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The UK and the Netherlands have signed two agreements on the avoidance of double taxation and the prevention of tax evasion.

A new Tax Information Exchange Agreement with the Netherlands Antilles was signed in The Hague on 10 September 2010.

A ‘competent authority agreement’ has also been signed relating to the application to investors in closed funds for mutual accounts ‘fonds voor gemene rekening’ of the UK-Netherlands Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains, signed in September 2008.

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