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 European Union, as well as the impacts of the BEPS MLI. The guidance covers the basis for requesting MAP, the submission of MAP requests, the assessment of requests, the procedure when MAP is granted, the outcome and...