- 1
- The benefits of the Articles 10, 11, 12, 13 and 22 of the Convention shall not apply to a Dutch tax exempt Investment Institution (vrijgestelde beleggingsinstelling).
- 2
- With respect to other special regimes, the competent authorities of the Contracting States shall by mutual agreement decide to which extent a resident of a Contracting State that is subject to such special regime shall not be entitled to the benefits of this Convention.