Since 1 January 2003, a new double tax Treaty is applicable between Belgium and the Netherlands. The old Treaty of 1970 already included a specific provision relating to partnerships. Including three distinct provisions has now expanded the tradition and it is the objective of this expose to examine these provisions in their domestic and international context. For that purpose, first the general approach under the previous Treaty and under the OECD Commentary will be outlined. Next the authors will place the domestic classification rules for foreign entities of each Contracting State under scrutiny and apply them to the other State's partnerships. Finally they will examine the specific partnership provisions of the new Treaty by analysing the examples given in the Joint Explanatory Notes, Evidently, reference will be made to the treatment of analogue situations suggested by the OECD Partnership Report. As the provisions seem to overlap to some extent, the nature of their interrelationship is also contemplated

Belgium, Netherlands, Tax Treaty
hdl.handle.net/1765/1874
Fiscal Autonomy and its Boundaries
Intertax: international tax review
Erasmus Centrum voor Recht en Samenleving (ECRS); Erasmus Center Law and Society

Fibbe, G.K, & Isenbaert, M. (2004). The New Partnership Approach in the 2003 Belgium-Netherlands Tax Treaty. Intertax: international tax review, 32(3), 151–160. Retrieved from http://hdl.handle.net/1765/1874