Arbitration under the New Japan–Netherlands Tax Treaty

Journal
Vollebregt, H.A.; Thomas, R.; Pieschel, W.
Japan; Netherlands
Bulletin for International Taxation 2011 (Volume 65), No. 4/5
PriceUSD 45

The authors provide an overview of the new mandatory arbitration clause contained in Art. 24 (Mutual agreement procedures) of the 2010 Japan–Netherlands tax treaty from a Japanese and Netherlands perspective. This clause covers all treaty issues and is not limited to disputes on transfer pricing and profit attribution to permanent establishments.