Tax controversy

Bilateral APAs and mutual agreement procedures (MAPs): why the interest due may differ

Interest on tax due and late payment interest also often play a role in the adjustment or reassessment of the profit. Sates involved maintain different national rules on interest, which can result in ...
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Legal protection under Pillar II - or more to the point: the absence of it

As of 2024, the Pillar 2 rules will become a reality within the EU and other jurisdictions worldwide. Under Pillar 2, the Global Anti-Base Erosion (GloBE) rules ensure that large multinational enterpr ...
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Aldo Mariani appointed as Head of Global Tax Dispute Resolution and Controversy Services network

Aldo Mariani has been appointed as Head of Global Tax Dispute Resolution and Controversy Services network
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Updated Decree on Mutual Agreement Procedures

The Decree provides, from a Dutch perspective, a detailed explanation and interpretation of the implementation of mutual agreement procedures (MAP’s) as regulated in the Tax Dispute Resolution Mechani ...
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Tax Controversy

Under the leadership of the OECD, countries around the world are working together to combat tax avoidance. The increased focus on tax avoidance has also stimulated many tax authorities to carry out mo ...
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