The French tax administration published Guideline 14-A-3-06 of 17 July 2006, reproducing the agreement of 28 April 2006 between the French and the Netherlands tax administrations, in respect of a Code of Conduct on mutual agreement procedure (MAP) set out in Art. 27 of the France-Netherlands tax treaty. The Code of Conduct provides for guidance in respect of: -   the timetable of the MAP; -   the role of the taxpayer in the MAP; -   the accelerated MAP; -   the MAP commission; -   the notification of the agreement, -   the follow-up of the MAPs; -...