The time it takes to update tax treaties? The case of the Netherlands In our previous blog, we looked into how long OECD founding member countries take to update their (bilateral) tax treaty networks. In the present blog, we will look at the case of the Netherlands. Mees Vergouwen and Dirk Broekhuijsen • October 19, 2021
The time it takes to update tax treaties? Updating the bilateral tax treaty network has been described as time-consuming. The present empirical study looks into how time-consuming this is and concludes that it takes, on average, 18.58 years. Mees Vergouwen and Dirk Broekhuijsen • October 12, 2021
Source state taxation in model tax treaties In this Leiden Law Blog the main difference between the UN Model and the OECD Model is described. Lodewijk Wisse explains why the difference in application of the source state taxation principle in both Models is still relevant. Lodewijk Wisse • June 01, 2012 • 2 comments
Existing tax treaty principles questioned by India In a recent letter, India has expressed its doubts with respect to an UN recommendation that tax treaty guidelines developed by the OECD are to be followed. This puts in doubt the applicability of some internationally accepted tax treaty standards Dirk Broekhuijsen • April 06, 2012
