Protocol to treaty between Netherlands and India – details

Details have become available of the amending protocol, signed on 10 May 2012, to the India - Netherlands Income and Capital Tax Treaty (1988).

The protocol provides for new exchange of information provisions.

Paragraph 2 of article 26 addresses privacy, noting that exchanged information may be disclosed only to bodies (including courts and administrative bodies) involved in the assessment, collection, enforcement or prosecution in respect of the …