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Contents

Official guidance
Double Taxation Relief Manual

DT14000PP · Double Taxation Relief Manual: Netherlands

  • DT14001 · Persons covered
  • DT14002 · Admissible and inadmissible taxes
  • DT14004 · Company residence
  • DT14005 · Dividends
  • DT14008 · Employees
  • DT14009 · Offshore activities
  • DT14010 · Elimination of double taxation
  • DT14011 · Relief from Netherlands tax
  • DT14012 · Other income
  • DT14013 · Double Taxation Relief Manual: Guidance by country: Netherlands: Underlying Tax
  1. Double Taxation Relief Manual: Netherlands: contents
  2. Double Taxation Relief Manual: Netherlands: elimination of double taxation

DT14010 | Double Taxation Relief Manual: Netherlands: elimination of double taxation

From HM Revenue & Customs · Double Taxation Relief Manual

The Netherlands may use either the exemption or the credit method to relieve double taxation, depending on the type of income involved. Article 21 provides for both.

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