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Netherlands, Uzbekistan Sign Anti-Abuse Agreement

by Ulrika Lomas, Tax-News.com, Brussels

17 February 2017

The Netherlands has signed a protocol to its double tax avoidance treaty with Uzbekistan, designed to prevent the treaty from being inappropriately used to avoid taxes.

The anti-abuse provision was signed by the Netherlands and Uzbekistan on February 7, 2017, and "prevents the benefits of the treaty only [being] used to evade taxation," the Dutch Ministry of Finance said.

The Netherlands is in the process of adding anti-abuse provisions to double tax treaties with 23 developing countries.

The Finance Ministry said the treaty with Uzbekistan has been further modernized with the addition of exchange of information and assistance in recovery clauses.

"[The] Netherlands wants to play a leading role in tackling tax evasion," the Ministry said. "The renegotiation of tax treaties with 23 developing countries is a clear example of [this].

TAGS: Finance | tax | double tax agreement (DTA) | Netherlands | tax avoidance | Uzbekistan

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