Artikel XVI 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

XVI In reference to subparagraph 2 f) and paragraph 3 of Article 26 (Limitation on Benefits) It is understood that the proof a Dutch resident investment organization (a “beleggingsinstelling” in the sense of Article 28 of the “Wet op de vennootschapsbelasting 1969”) has of the number of its Dutch resident individual and corporate shareholders as a result of the procedure used by such Dutch resident investment organization when claiming a reimbursement of tax withheld on its foreign dividend and interest income under paragraph 1 b) of Article 28 of the “Wet op de vennootschapsbelasting 1969”, can be used by such Dutch investment organization to show that it fulfills the requirements of paragraph 2 f) and paragraph 3 respectively of Article 26 (Limitation on Benefits).