Dispute resolution

Netherlands Dispute Resolution Country Profile

 

 

last update: June 2016

 

Competent Authority 

Competent Authority for MAP (excluding corporate tiebreaker procedures):

Mr. Harry Roodbeen
Director for International Tax and Consumer Tax

Ministerie van Financiën
Directie Internationale Zaken en Verbruiksbelastingen
Postbus 20201
2500 EE Den Haag
The Netherlands

tel: +31-70 342 8260
fax: +31-70 342 8366

email: h.g.roodbeen@minfin.nl 

 

Competent Authority for corporate tiebreaker procedures (cases where a person other than an individual is a resident of both Contracting States and the Competent Authorities of the Contracting States shall determine by mutual agreement the Contracting State of which that person shall be deemed to be a resident for the purposes of the Convention):

Mr. Jaap Zoon
National Director Large Businesses
(Landelijk directeur Belastingdienst/Grote ondernemingen)

Grote ondernemingen West
Kantoor Rotterdam
Unit 1
Postbus 50960
3007 BB Rotterdam
The Netherlands

Organization 

Organization concerning MAP (excluding corporate tiebreaker procedures):
The International Tax and Consumer Tax Directorate of the Ministry of Finance.

Competent Authority for corporate tiebreaker procedures):
Large Businesses of the Tax and Customs Administration

Scope of MAP & MAP APA 

- Transfer pricing (includes both MAP and bilateral/multilateral APA requests)

- Application or interpretation of particular tax treaty

- Administrative coordination 

Domestic guidelines & administrative arrangements

Time for filing 

MAP: Within 3 years either of the date of the assessment incorporating the adjustment or of the date on which justification was given for the adjustment, should this be later. This period could differ in specific tax treaties.

* Taxpayers should be mindful of other jurisdictions' time limits.

APA: No specific provision 

Form of request 

MAP & APA: No specific form 

Documentation requirement 

MAP
- No specific provision in decree.
* The taxpayer is required to submit the information necessary to start up the procedure including the amount, the tax years and short substantiation of the point of view of the taxpayer.

APA
- Required information is provided in the Decree on Advance Pricing Agreement (APA), 3 June 2014, No. DGB 2014/296M.

User fees 

None 

Tax collection / penalty / interest 

- Collection:

Upon request, deferral will be granted until the date on which both domestic and international procedures have been completed, based on the policy applying to objections against tax assessment.


- Penalty:

Lowered if the amount of the adjustment is mitigated as a consequence of the MAP.
* Government will seek to ensure that the assessment and collection of interest charged and paid by the other state match each other. This policy is also reflected in Dutch tax treaty policy. 

Other dispute resolution mechanisms 

The EU Arbitration convention for the transfer pricing cases.

Arbitration procedure under bilateral income tax conventions. 

Government Website 

http://www.rijksoverheid.nl/onderwerpen/inkomstenbelasting/documenten-en-publicaties/publicaties/2014/02/06/verzoek-indienen-voor-onderlinge-overlegprocedure.html

 

 

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