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.

KPMG International and its member companies are legally separate and distinct entities. They are not and nothing of what it contains should be interpreted in such a way that these companies fall within the relationship between parent companies, subsidiaries, agents, partners or joint ventures. No member company has any authority (real, apparent, implied or otherwise) to hire or hire KPMG International or a member company in any way. The information contained in it is general in nature and is not intended to respond to the circumstances of a particular individual or corporation. While we strive to provide accurate and timely information, there is no guarantee that this information will be correct at the time of receipt or that it will be correct in the future. No one should react to this information after a thorough review of the particular situation without appropriate technical assistance. For more information, please contact KPMG`s Federal Tax Legislative and Regulatory Services Group at 1 202 533 4366, 1801 K Street NW, Washington, DC 20006. Veel voorkomende woorden: 1-300, 301-600, 601-900, sea. Regeling voor onderling overleg tussen de bevoegde authoritite Read a report by member company KPMG in the Netherlands Herziening van vangstmogelijkheden in onderlinge overeenstemming Deze overeenkomst kan te allen tijde met instemming van de partijen worden gewijzigd en uitgebreid.