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Recent Income Tax Treaty Changes |
May 15, 2006
Previously published on June 2005
The U.S. is now participating in a new income tax treaty with Japan that replaces a treaty executed in 1971. In addition, the U.S. and Netherlands have executed a protocol to the existing 1992 income tax treaty and 1993 protocol. The highlights of both the new treaty with Japan and the Dutch protocol are set forth below.
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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