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Netherlands Treaty: Tax Cheer For Dividend Income
Interpretation of tax treaties must be liberated from technical rules, says Delhi High Court.
29 Apr 2021, 09:13 PM IST ![NDTV Profit](/icons/feather-without-circle.svg)
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![Boats navigate the river Amstel as the central railway station stands on the city skyline in Amsterdam, Netherlands (Photographer: Jasper Juinen/Bloomberg)](https://media.assettype.com/bloombergquint%2F2021-04%2F0e4be882-0752-4c79-a1aa-83d414962c9a%2F330240866.jpg?rect=0%2C0%2C4000%2C2250&auto=format%2Ccompress&w=200)
Boats navigate the river Amstel as the central railway station stands on the city skyline in Amsterdam, Netherlands (Photographer: Jasper Juinen/Bloomberg)
Netherlands-based shareholders of Indian companies have a reason to cheer. Their dividend income will be taxed at a lower rate of 5% even though the country’s double tax avoidance treaty with India prescribes a 10% rate, the Delhi High Court has held.Tax treaties are negotiated by diplomats and must not be interpreted using technical rules, the high court noted.Netherlands is a holding-company structure destination—so, this is a welc...
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