Internal Revenue Bulletin:  2007-36 

September 4, 2007 


Table of Contents

Announcement 2007-75 Announcement 2007-75

This document provides a copy of the Competent Authority Agreement (CAA) entered into by the Competent Authorities of the United States and the Netherlands with respect to the qualification of certain tax-exempt trusts, companies, or other organizations for benefits under Article 35 of the U.S.-Netherlands income tax treaty. The CAA also provides guidelines for claiming treaty benefits in each country and the methods each country will use to grant treaty benefits.

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