OrbitaxEuropean Commission Closes Case Concerning Limitation on Benefits Provisions of Tax Treaty between the Netherlands and Japan
|Treaty Development|European Union-Netherlands-Japan
On 30 October 2020, the European Commission closed infringement case 20144233, which concerns the Limitation on Benefits (LoB) provisions contained in Article 21 of the 2010 income tax treaty between the Netherlands and Japan.
In November 2015, the European Commission sent a reasoned opinion to the Netherlands regarding concerns with the LoB provisions as a potential violation of EU law. The…
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