Finally, the decree reflects the Dutch interpretation of mutual agreement procedures, which can be interpreted differently by another country. Tax experts believe that the new decree provides a welcome explanation and clarification of existing laws and regulations with respect to mutual agreement procedures. Dutch taxpayers now have a better idea of the remedies available to avoid double taxation. An important recognition in this decree is the explicit reference to a 2017 ruling by the Amsterdam District Court, which qualified the initial refusal of the Dutch tax authorities to admit the taxpayer in a MAP procedure as a decision. Such a refusal is therefore admissible for the opposition and the appeal to the administrative court. Therefore, according to the Deputy Minister, legal actions can be taken outside the Tax Dispute Settlement Act. On 22 June 2020, the Deputy Minister of Finance adopted a decree updating the procedures of the mutual agreement (besluit Onderlinge overlegverfahren). From a Dutch perspective, the decree contains a detailed explanation and interpretation of the implementation of mutual agreement procedures (POPs), as provided for by the Tax Dispute Resolution Mechanisms Act (Wet Tax Arbitration), bilateral income tax agreements and the EU Arbitration Agreement. Het gemengd committee neemt deze besluiten bij onderlinge overeenstemming. elk andderwerp dat in onderlinge overeenstemming door beide partijen wordt vastgelegd De partijen kunnen te alle tijde schriftelijk in onderlinge overeenstemming deze overeenkomst wijzigen. . Herziening, in onderlinge overeenstemming, van vangstmogelijkheden en de technische maatregelen Deze overeenkomst kan worden gewijzigd wanneer de partijen daarover schriftelijk onderlinge overeenstemming bereiken.
Frequente korte uitdrukkingen: 1-400, 401-800, 801-1200, Mer The decree is effective retroactive to 11 June 2020 and replaces a previous decree (2008). The main changes to the new decree (compared to those of the previous decree) are: Result: 212. Exactly: 212. Verstreken tijd: 156 ms. . KPMG`s logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that acts as a coordination unit for a network of independent member companies. KPMG International does not offer audits or other customer services. These services are provided exclusively by member companies located in their respective geographic areas.
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