62 STAT.] NETHERLANDS-DOUBLE TAXATION-APR . 29, 1948 Convention between the United States of America and the Netherlands Apr. 29. 1948 respecting double tazation and taxes on income. Signed at Washington
April 29, 1948; ratificationadvised by the Senate of the United States of America June 17, 1948, with reservations; ratified by the President of the United States of America November 19, 1948; ratified by the Netherlands November 2, 1948; ratifications exchanged at Washington December 1, 1948; proclaimed by the President of the United States of America December 8, 1948. BY TiE PRESIDENT OF THE UNITED STATES OF AMERICA A PROCLAMATION WHEREAS a convention between the United States of America and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and certain other taxes was signed by their respective Plenipotentiaries at Washington on April 29, 1948, the original of which convention in the English and Dutch languages, is word for word as follows: CONVENTION BETWEEN THE UNITED STATES OF AMER- ICA AND THE KINGDOM OF THE NETHERLANDS WITH RESPECT TO TAXES ON INCOME AND CERTAIN OTHER TAXES The Government of the United States of America and the Govern- ment of the Kingdom of the Netherlands, desiring to conclude a con- vention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and certain other taxes, have appointed for that purpose as their respective Plenipotentiaries: Plenipotentiarles. The Government of the United States of America: Mr. George C. Marshall, Secretary of State, and The Government of the Kingdom of the Netherlands: Mr. E . N. van Kleffens, Ambassador Extraordinary and Pleni- potentiary of the Kingdom of the Netherlands, who, having commu- nicated to each other their full powers, found in good and due form, have agreed upon the following Articles: ARTICLE I (1) The taxes which are the subject of the present Convention are: (a) In the case of the United States: the Federal income taxes. (b) In the case of the Netherlands: (i) for the application of the provisions of the Conven- tion other than Article XX, the income tax and the Nether- 68706--51-PT . 1- - -30 1757
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