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Resolution issued on tax treaties between the Netherlands and countries from the former Soviet Union and Yugoslavia
The Dutch Ministry of Finance has issued a resolution on September 30, 2009 in reference to the tax treaty relations with former Yugoslavian and Soviet Union member states. The resolution provides an overview of the current status of double taxation treaties with the former Republic of Yugoslavia or Soviet Union.
The Netherlands is often used as a (intermediary) holding country for investments into and from Eastern Europe and Russia. The beneficial treaties between the Netherlands, Russia and Kazakhstan are especially important. The Netherlands has however not yet concluded treaties with all countries of the former Yugoslavian and Soviet Union member states. In general the Dutch tax authorities will continue to apply the treaties with the former Soviet Union and Yugoslavia if no new treaty has been concluded. The Netherlands will also conclude new treaties where necessary. At the moment negotiations are scheduled with Turkmenistan, Kyrgyzstan and Tadzjikistan.
Please find below an overview of the tax treaty status of all relevant countries, including the applicable dividend withholding tax rates (to a qualifying beneficial owner).
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