Dutch treaty policy regarding Latin American countries

Abstract

This article examines the international tax treaty policy of the Netherlands regarding income tax

treaty negotiations, including the relevant parts of the Memorandum Tax Treaty Policy 2011 (2011 TTP)

published by the minister of finance in the Netherlands. It further analyzes the treaties concluded between

the Netherlands and Latin American countries, mainly with Argentina, Brazil, Mexico, Panama, and Venezuela.

Tax treatiesLatin americaDutch tax treaty policyNotitie fiscaal verdragsbeleid