The Netherlands and US settle mutual agreement
June 02, 2010
A mutual agreement has been settled between the competent authorities of the Netherlands and the US which amends the procedure by which US pension funds obtain an exemption from dividend withholding tax under the Netherlands-US tax treaty.
A US pension fund that qualified for benefits under the treaty could before request benefits such as a reduced Dutch (dividend) withholding tax, by supplying the US Internal Revenue Service (IRS) with the form 6166 or a qualification certification issued by the competent authorities in the Netherlands.
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