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 language | English |
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Pages (from-to) | 65-82 |
Number of pages | 18 |
Journal | European Taxation |
Volume | 63 |
Issue number | 2/3 |
Early online date | 1 Feb 2023 |
DOIs | |
Publication status | E-pub ahead of print - 1 Feb 2023 |