Artikel VIII Overeenkomst tussen het Koninkrijk der Nederlanden en de Verenigde Staten van Amerika tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

VIII In reference to paragraph 3 of Article 10 (Dividends), paragraph 3 of Article 11 (Branch Tax) and paragraph 7 of Article 26 (Limitation on Benefits) It is understood that a resident that would qualify for benefits under subparagraph 3 a) of Article 10 (Dividends) or Article 11 (Branch Tax), but does not do so because it acquired the relevant shareholding on or after October 1st, 1998, is not prevented from requesting a determination from the competent authority pursuant to subparagraph 3 d) of that Article, so long as it also does not meet the requirements of 3 b) and 3 c).