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Thursday 24 May 2018, 15.00 - 21.30h, Leiden
5 PO NOvA, 5 PE Holland Quaestor, 5 PE NBA

 Origin of tax disputes/ Tax Dispute Resolution

ORDE PO 5

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Course description

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