International tax disputes – mutual agreement procedures and arbitration

Multinationals krijgen soms te maken met een internationaal fiscaal geschil. Een voorbeeld van een internationaal fiscaal geschil is als de fiscus van het ene land transfer pricing-correcties voor grensoverschrijdende transacties oplegt zonder dat daar in het andere land correcties tegenover staan. Wij leggen graag uit hoe wij omgaan met internationale fiscale geschillen.

Sometimes, multinational enterprises find themselves faced with double taxation. E.g. when the tax authorities of one state impose transfer pricing adjustments for cross-border transactions without corresponding adjustments being made in the other state.

Double taxation

Double taxation is not limited to just the transfer pricing realm. Differences in how some states interpret tax treaty provisions, income or other qualifications will also lead to double taxation. While double taxation typically involve corporate profit taxes, they may also concern other taxes.

Resolving international tax disputes

Resolving international tax disputes often requires the cooperation of tax authorities in two or more states. In that case, a Mutual Agreement Procedure (MAP) or arbitration is the way forward.

Contact Meijburg for tax disputes?

Our specialists would be pleased to help you with cross‑border tax disputes and tax proceedings. If you have any questions or would like to discuss tax disputes and tax proceedings please call Aldo Mariani or Tom Noë.

© 2023 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348
and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.
All rights reserved.