Australian Tax Treaties
Netherlands Agreement
AGREEMENT BETWEEN AUSTRALIA AND THE KINGDOM OF THE NETHERLANDS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
CHAPTER V
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SPECIAL PROVISIONS
ARTICLE 27
Regulations
The competent authority of the Netherlands may prescribe regulations necessary to carry out in the Netherlands the provisions of this Agreement.
As amended by the Netherlands Protocol (No 2)
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) has modified the application of this tax treaty. A synthesised text of the MLI and this tax treaty is available to facilitate the understanding of how the MLI modifies this tax treaty.
The competent authority of the Netherlands may prescribe regulations necessary to carry out in the Netherlands the provisions of this Agreement.
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