Abstract
The authors analyze the developments in the policy of the Dutch government regarding the treatment of pensions and similar remuneration in bilateral tax treaties. The authors discuss retirement benefits, annuities, severance pay prior to the retirement age and paid leave prior to the retirement age
| Translated title of the contribution | Policy of the Dutch government regarding the treatment of pensions and similar remuneration in bilateral tax treaties |
|---|---|
| Original language | Dutch |
| Journal | MBB. Belastingbeschouwingen |
| Issue number | 2020-11 |
| Publication status | Published - 20 Nov 2020 |