It is understood that, in the case of the Netherlands, income received in connection with a liquidation of a company or a purchase by a company of its own shares or other rights, as referred to in paragraph 6 of Article 10, is treated as dividends.
XII Ad Articles 10 and 13
It is understood that, in the case of the Netherlands, income received in connection with a liquidation of a company or a purchase by a company of its own shares or other rights, as referred to in paragraph 6 of Article 10, is treated as dividends.
