The treaty between Venezuela and the Netherlands was published in the Official Gazette of Venezuela of 4 November 1997.

Following the exchange of the instruments of ratification on 12 November 1997, the income tax treaty with the Netherlands, signed on 29 May 1991, and the protocol, signed on 21 September 1995, entered into force on 11 December 1997. The treaty is effective as from 1 January 1998.

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