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CHAPTER I - Scope of the Arrangement
CHAPTER II - Definitions
CHAPTER III - Taxation of Income
CHAPTER IV - Avoidance of Double Taxation
CHAPTER V - Special Provisions
CHAPTER VI - Final Provisions
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Short Title

This Arrangement shall be cited as the Tax Arrangement between the Netherlands and St. Maarten (Belastingregeling Nederland St. Maarten).

We order and mandate that this Arrangement be included in the Official Gazette (Staatsblad) and in the Official Gazette of St. Maarten (Afkondigingsblad van St. Maarten), and that all ministries, authorities, boards and officials concerned shall diligently administer it.

[9 July 2015]