Artikel XXV 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

XXV In reference to subparagraph 2 c) and subparagraph 8 a) ii) of Article 26 (Limitation on Benefits) A company that is listed on the Paris or Brussels stock exchanges that, together with the Amsterdam Stock Exchange, constitute Euronext, will be treated as satisfying the listing requirement of paragraph 2(c) so long as securities regulators in the Netherlands continue to supervise the functioning of the portion of the exchange that is located in the Netherlands. If the functioning or supervision of Euronext change substantially, the competent authority of the Netherlands will notify the competent authority of the United States and the two competent authorities will consider whether such treatment remains appropriate and whether adjustments should be made to achieve the purpose of this paragraph.