The Netherlands Publishes Updated Decree on MAP Guidance
On 22 June 2020, the Netherlands published the Decree of 11 June 2020 on updated guidance for Mutual Agreement Procedures (MAP). The update is in line with recent developments, including the establishment of minimum standard for dispute resolution in BEPS Action 14 and the entry into force of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the Europe…
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