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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