Executive summaryOn 22 June 2020, the Dutch State Secretary of Finance published a new decree relating to mutual agreement procedures (MAP Decree). This new decree provides further guidance and clarifications on mutual agreement procedures (MAPs) in the Netherlands and replaces the decree dated 29 September 2008. The MAP Decree is intended to align the guidance with recent developments, including: (i) the international minimum standard on MAP as stipulated in the G20/Organisation for Economic Co-operation and Development’s (OECD) Base Erosion and Profit Shifting (BEPS) Action 14; (ii) the implementation of the European Union’s (EU) Directive on Tax Dispute Resolution Mechanisms (the EU Dispute Resolution Directive)...