Skip to content
ChatProjectCodes

ARTICLE 1

U.S. Income Tax Treaty — Netherlands - Income Tax Treaty (1992) · 2026-10-03 edition · updated 2026-10-04 · United States

General Scope

  1. This Convention shall apply to persons who are residents of one or both of the States, except as otherwise provided in the Convention.

  2. The Convention shall not restrict in any manner any exclusion, exemption, deduction, credit, or other allowance now or hereafter accorded:

a) by the laws of either State, except, as regards the Netherlands, with respect to Article 25 (Methods of Elimination of Double Taxation); or

b) by any other agreement between the States.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — U.S. Income Tax Treaty — Netherlands - Income Tax Treaty (1992)
U.S. Income Tax Treaty — Netherlands - Income Tax Treaty (1992)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.