Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Netherlands

Recent developments relating to MAP in Netherlands prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• signature of a new tax treaty with Belgium in June 2023

• advanced treaty negotiations with Spain, Morocco and Thailand

• negotiations intended with Brazil and Surinam.

Other developments relating to MAP

• At the end of 2021, the Ministry of Finance delegated the competence to handle mutual agreement procedures to the Tax Administration. Subsequently, a dedicated MAP-team was set up at the beginning of 2022. This team is responsible for MAP and arbitration cases for individual taxpayers and BAPA/MAPA cases. The Ministry of Finance remains competent to conclude general MAP agreements based on Article 25(3) OECD Model Treaty.

Latest Action 14 Peer Review report

13 August 2019 - https://doi.org/10.1787/cce92832-en

Tax treaty network of Netherlands

• 96 treaties, applicable to 99 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Netherlands' tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
81	5	10

Source: OECD

Netherlands' MAP programme

Organisation of competent authority function

• 22 persons:

  • one head of unit

  • one data manager and one process coordinator

  • 19 persons fulltime working on MAP cases (11 persons work on attribution/allocation cases and BAPA/MAPA-cases and eight persons work on other cases).

• contact persons for MAP requests:

  • Netherlands Tax Administration/Large Business, Attn. MAP-team, PO Box 30206, 2500 GE The Hague

    f: [phone] / e: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Internationaal Belastingrecht. Besluit Onderlinge overlegprocedures, 22 June 2020	https://zoek.officielebekendmakingen.nl/stcrt-2020-32689.pdf (Section 3.3 and Annex A and B to be referred to for form and content of a MAP request, including information requirements)
MAP profile	17 May 2022	https://www.oecd.org/tax/dispute/the-netherlands-dispute-resolution-profile.pdf

Overview of Netherlands' MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-netherlands.pdf for details with respect to Netherlands' MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Netherlands' MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Netherland’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	183	76	92	167
Other cases	313	243	195	361
Total	496	319	287	528

Source: OECD

Table 4. Netherland’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	1	93	91	18.81	92	19.62
Other cases	4	171	191	14.76	195	17.96
All cases	5	155.4	282	16.06	287	18.49

Source: OECD