The UK and the Netherlands signed on June 12, 2013 two tax treaties. The first treaty is a protocol updating the existing 2008 double tax agreement, DTA, between the two countries. The second agreement relates to bank taxes between the countries. The agreements were signed by David Gauke MP,...
In this scenario, the individual may be considered "treaty non-resident" from a UK perspective and therefore the Employment Income Article of the Double Tax Agreement will usually restrict the UK tax liability to UK workdays only. This means that tax on income would only be due to the UK t...