Australian Tax Treaties

Netherlands Agreement  

Netherlands Protocol (No 2)  

ARTICLE 2  
Article 11 of the Agreement shall be amended by omitting paragraph (3) and substituting the following paragraph:

" (3) The term ' interest ' in this Article includes interest from Government securities, or from bonds or debentures, whether or not secured by mortgage and whether or not carrying a right to participate in profits, and interest from any other form of indebtedness as well as all other income assimilated to interest or to income from money lent by the taxation law of the State in which the income arises. The term does not include income to which Article 10 applies. "