Labyrinth of Choices in Respect of International Tax Dispute Resolution from a Netherlands Perspective

FPG Potgens, Peter Spijker, Wiebe Dijkstra

Research output: Contribution to JournalArticleAcademic

Abstract

In this article, the authors discuss the various options available for resolving international tax disputes from a Netherlands perspective. In particular, the article (i) describes the temporal, territorial and substantive scope of international proceedings; (ii) addresses the concurrence of multiple dispute resolution mechanisms; (iii) considers the legal position of the taxpayer; (iv) sets out possible outcomes; (v) describes possibilities to challenge a final decision; and comments on dispute resolution mechanisms in the context of the OECD Pillar One and Pillar Two proposals.
Original languageEnglish
Pages (from-to)65-82
Number of pages18
JournalEuropean Taxation
Volume63
Issue number2/3
Early online date1 Feb 2023
DOIs
Publication statusE-pub ahead of print - 1 Feb 2023

Fingerprint

Dive into the research topics of 'Labyrinth of Choices in Respect of International Tax Dispute Resolution from a Netherlands Perspective'. Together they form a unique fingerprint.

Cite this