International Tax Disputes
Origin of tax disputes/ Tax Dispute Resolution
- Docenten
- Arnaud Booij (Universitair docent) Mr. Hans Mooij (International Tax Consultant the Hague, visiting professor International Tax Center Leiden University, Chairman TRIBUTE Foundation for international tax dispute resolution)
Part 1: Origin of tax disputes:
- Tax treaties
- BEPS/Anti-avoidance rules
- EU rules
- Political dimensions
- The Mutual Agreement Procedure (MAP)
Part 2: Tax Dispute Resolution
- Efficient MAP procedures
- Mediation/Facilitation/Conciliation
- MLI Arbitration Procedure
- EU Directive on Tax Dispute Resolution Mechanisms
- Tax payer rights/participation in the process
- Possible role of the Permanent Court of Arbitration in The Hague