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Agreement with United Kingdom grants tax transparency to pension funds and investors
06.09.2010
The Dutch government has concluded an agreement with the United Kingdom on the tax aspects of the Dutch closed-end common fund.
The Competent Authority Agreement provides tax clarity for entities in which assets are brought together.
The closed-end common fund is used as an investment vehicle by pension funds and other investors. The agreement with the United Kingdom, which came into force on 9 August 2010, gives this type of fund certainty with respect to taxes.
The Netherlands concluded a similar agreement with Canada in June 2010. Consultations are now also being held with the United States for the conclusion of a Competent Authority Agreement.
