Updated: MAP agreement is logical say advisers
June 09, 2010
A mutual agreement between the Netherlands and the US which amends the procedure of obtaining an exemption from dividend withholding tax under the Netherlands-US tax treaty makes sense as it affords the US government responsibility for deciding if US entities qualify for relief under the 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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