Universiteit Leiden

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International Tax Disputes

Origin of tax disputes/ Tax Dispute Resolution

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

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