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Internal Revenue Bulletin:  2010-16 

April 19, 2010 


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Announcement 2010-26 Announcement 2010-26

This document contains a copy of the Competent Authority Agreement (“the Agreement”) entered into by the Competent Authorities of the United States and the Netherlands regarding the elimination of the Dutch “qualification” certification procedure used by certain U.S. tax-exempt trusts, companies, or other organizations for claiming treaty benefits from the Netherlands under Article 35 of the Convention between the Kingdom of the Netherlands and the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.

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