Mutual agreement on the implementation of the arbitration process pursuant to paragraph 5 of Article 25September 20th, 2023
FiledSeptember 20th, 2023The competent authorities of the Swiss Confederation and the Kingdom of the Netherlands have entered into the following mutual agreement pursuant to paragraph 5 of Article 25 of the Convention of 26 February 2010 between the Swiss Confederation and the Kingdom of the Netherlands for the avoidance of double taxation with respect to taxes on income (the “Convention”) to establish the mode of application of the arbitration process. The competent authorities may modify or supplement this agreement by an exchange of letters between them.