ARTICLE 5

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

Subparagraph k of paragraph 1 of Article 26 of the Convention shall be amended by replacing the words "must meet the residence requirements that are described in such clause or subparagraph." by the following: must be a resident of one of the States or a resident of a member state of the European Communities.

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▸Contents — U.S. Income Tax Treaty — Netherlands - Income Tax Treaty (1992)

U.S. Income Tax Treaty — Netherlands - Income Tax Treaty (1992)

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