The competent authorities of the Parties may agree on the conditions for the application of the participation exemption of the Netherlands with regard to participations in the Isle of Man with a view to prevent double taxation.
Article 7 Specific rules for the application of the Netherlands Participation Exemption
The competent authorities of the Parties may agree on the conditions for the application of the participation exemption of the Netherlands with regard to participations in the Isle of Man with a view to prevent double taxation.