Doing Business in the Netherlands 2012 - American Chamber of ...

Doing Business in the Netherlands 2012
* The Netherlands continues to apply the Czechoslovak treaty to the
Czech Republic and the Slovak Republic. The treaty has however
been amended by protocols with both republics.
Tax treaties are still in force in the following countries after split or
separation from the (former) Soviet Union and Yugoslavia:
� Kyrgyzstan* � Montenegro
� Tajikistan* � Serbia
� Bosnia and Herzegovina � Kosovo
* Treaty unilaterally applied by the Netherlands. Kyrgyzstan has
announced that they do not apply the treaty.
The Netherlands has concluded new tax treaties which are not yet into
force with:
� Barbados (protocol) � Oman
� Belgium (protocol) � Panama
� Hong Kong � Switzerland
� Japan
Negotiations are underway or have been held already with:
� Angola � Costa Rica � Kenya
� Australia* � Colombia � New Zealand*
� Brazil* � Germany* � Poland*
� Chile � India* � Singapore*
� China* � Indonesia*
With countries marked with an asterisk (*), negotiations for revision
of the current treaty in force are underway.
Baker & McKenzie 207