1) the Dutch tax on your RDS-a dividends can be either 25% or 15%, depending on whether ur broker filed the necessary paperwork to get the tax reduced to 15%. Some brokers (e.g., Fidelity) have done so and some have not or will not do so (e.g., TDWaterhouse - unless they recently did). If ur broker will not file the necessary paperwork, switch brokers (I did).
2) if you hold the RDS-a shares in an IRA, then you cannot claim the Dutch tax withheld on ur IRS 1040 or Form 1116 (and then it is especially important that ur broker has filed the paperwork necessary to get it reduced from 25 to 15%). The exception to that is if u, as an individual, file with the Dutch gov. for a Qualification Letter. If u get such a letter, then u have no (zero) Dutch tax withheld from ur dividends. I have my RDS-a in an IRA, have a Dutch Qual. Letter and pay no tax to the Dutch Gov.
3) if you hold the RDS-a shares outside of an IRA, then (as indicated by others here), you can normally get that tax back when you file your 1040.
Hope that answers your question...if not, ask again...