The OECD has published the arbitration profile for the Netherlands under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Part VI of the MLI allows jurisdictions choosing to apply it to adopt mandatory binding arbitration for the resolution of tax treaty disputes. The arbitration profiles provide additional information on the application of Part VI of the MLI for each jurisdiction choosing to apply that Part. The arbitration profiles also allow jurisdictions to make publicly available clarifications regarding their position on MLI Arbitration. As provided in the Netherlands' profile, the competent authority...