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The LOB Provision in the New Japan–Netherlands Tax Treaty

Dick A. Hofland, F.P.G. Pötgens

Open publisher page 8 citations

Abstract

In this note, the authors review the compatibility of the limitation on benefits provision of the Japan–Netherlands tax treaty with the OECD Model Tax Convention and the non-discrimination provisions and fundamental freedoms of the Treaty on the Functioning of the European Union, and conclude that it is clearly in conflict with a number of essential EU law provisions.

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What this paper is about

In this note, the authors review the compatibility of the limitation on benefits provision of the Japan–Netherlands tax treaty with the OECD Model Tax Convention and the non-discrimination provisions and fundamental freedoms of the Treaty on the Functioning of the European Union, and conclude that it is clearly in conflict with a number of essential EU law provisions.

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OpenAlex reports 8 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

In this note, the authors review the compatibility of the limitation on benefits provision of the Japan–Netherlands tax treaty with the OECD Model Tax Convention and the non-discrimination provisions and fundamental freedoms of the Treaty on the Functioning of the European Union, and conclude that it is clearly in conflict with a number of essential EU law provisions.

Key concepts: Tax treaty, Treaty, Convention, Political science, European union, International trade, Law and economics, Tax law

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