In this note, the author comments on the Netherlands’ recent decision to reverse its tax treaty policy to exclude article 17 from new tax treaties

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European Taxation

Molenaar, D. (2021). Entertainers and Sportspersons under the Revised Netherlands Tax Treaty Policy. In European Taxation (Vol. 2021, Number Feb/March, pp. 120–123).http://hdl.handle.net/1765/135323