Dispute resolution

Netherlands Dispute Resolution Country Profile

 

 

last update 29 March 2013

 

Competent Authority 

Mr. Harry Roodbeen
Director for International Tax Policy and Legislation

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

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

email: h.g.roodbeen@minfin.nl 

Organization 

MAP
- Director of International Tax Policy and Legislation of the Ministry of Finance in close co-operation with the “Co-ordination Group on Transfer Pricing (CGTP) of the tax administration”


MAP APA
- Director of International Tax Policy and Legislation of the Ministry of Finance in close co-operation with the “APA/ATR-team of the tax administration” 

Scope of MAP & MAP APA 

- Relief of double taxation
- Interpretation and application of the treaty
* In DTC with US, a possibility of consultation is arranged. 

Domestic guidelines & administrative arrangements 

MAP: Transfer Pricing Decrees (IFZ2001/295M and IFZ2004/680M), par.3.1

 

APA: APA Decree (IFZ2004/124M)
* official Dutch publications as of 30 March 2001 (IFZ2001/295M) and 21 August 2004 (IFZ2004/680M) and 11 August 2004 (IFZ2004/124M)
- Administrative arrangement with US (Agreed on 25/08/2003):
http://www.irs.gov/pub/irs-news/ir-03-116.pdf

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.

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 par. 6 of IFZ2004/124M 

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/belastingen-internationaal/onderlinge-overlegprocedure

 

 

 

 

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