The competent authorities of the Kingdom of the Netherlands (hereafter “the Netherlands”) and the United Kingdom of Great Britain and Northern Ireland (hereafter “the United Kingdom”) have entered into the following mutual agreement to establish the mode of application of the arbitration process provided for in paragraph 5 of Article 25 of the Convention between the Kingdom of the Netherlands and the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (hereafter “the Convention”), which was signed at London on the 26th of September 2008.
The competent authorities may modify or supplement this agreement by an exchange of letters between them.
