The New Partnership Approach in the 2003 Belgium-Netherlands Tax Treaty - Intertax View The New Partnership Approach in the 2003 Belgium-Netherlands Tax Treaty by Gijsbert Fibbe,Mathieu Isenbaert - Intertax The New Partnership Approach in the 2003 Belgium-Netherlands Tax Treaty Gijsbert Fibbe Mathieu Isenbaert 32 3 Intertax