The Netherlands revamps mutual agreement procedure process
October 08, 2008
The Netherlands has issued a new mutual agreement procedure (MAP) in a move that will make avoiding double taxation more accessible and transparent for taxpayers.
The new MAP decree is aligned with the OECD memorandum on effective mutual agreement procedures and is designed to eliminate aspects of the process which are traditionally considered to be a black box. These include uncertainty as to what taxpayers’ rights are, how long the process will take and whether a positive outcome can be expected.
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