{"id":16139,"date":"2024-07-09T10:00:57","date_gmt":"2024-07-09T10:00:57","guid":{"rendered":"https:\/\/www.jaeger.nl\/?post_type=expertise&#038;p=16139"},"modified":"2024-07-09T10:01:00","modified_gmt":"2024-07-09T10:01:00","slug":"international-issues-arbitration-map","status":"publish","type":"expertise","link":"https:\/\/www.jaeger.nl\/en\/services\/international-issues-arbitration-map\/","title":{"rendered":"International issues (arbitration\/MAP)"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<div class=\"wp-block-g2p-wrapper\"><div class=\"container\"><div class=\"row\"><div class=\"col-12\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<div class=\"wp-block-g2p-wrapper\"><div class=\"container\"><div class=\"row\"><div class=\"col-12\">\n<h2 class=\"wp-block-heading\">International disputes<\/h2>\n\n\n\n<p>The question of whether sufficient tax is paid by companies with an international structure has plenty of attention. Not only nationally, as highlighted for instance in December 2016 with the installation of the Parliamentary Inquiry Committee on Fiscal Constructions, but also internationally for some time. Such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Discussion about BEPS (base erosion and profit shifting);<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Plans for a European tax base for profit tax, which were not received with equal enthusiasm everywhere;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Exchange of information between European Member States about agreements that give companies advance certainty about the national taxation of profits;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&#8216;Mandatory disclosure&#8217;, obligation to report cross-border tax constructions that result in less tax being paid;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The fight against tax avoidance will not go silent any time soon. International disputes about in which country tax should be levied and whether double taxation rules are properly complied with will become more frequent as a result of this attention and developments.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">State aid<\/h2>\n\n\n\n<p>Moreover, the European Commission is not shy in its assessment of tax settlements and prompting national governments to pursue and actually collect a tax deficit. The first major and high-profile cases are already a reality. It is expected that certain &#8216;tax arrangements&#8217; will also qualify as state aid. In that case, smaller international companies will also be in the crosshairs. It is expected that the number of disputes on this subject will increase exponentially.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Legal protection<\/h2>\n\n\n\n<p>Legal protection is poor in this type of procedure. And the agreement in the European Council on the Fiscal Dispute Resolution Directive to avoid double taxation will not change that soon. Not only do such disputes take an extraordinarily long time. Above all, many also go beyond the taxpayer because they are (partly) seen as a dispute of understanding between States or the European Commission and a relevant Member State. Moreover, the CJEU seems to regard elementary legal principles as secondary to achieving &#8216;a correct tax&#8217;.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Legal aid (arbitration\/Mutual Agreement Procedure)<\/h2>\n\n\n\n<p>Agitating in this type of litigation, to the extent that it happened at all for fear of image damage, long seemed to be reserved for the &#8216;big&#8217; firms. Because of the increase in the number of such disputes, but certainly also because of the tightening of the rules on independence, this &#8216;domain&#8217; is increasingly shifting to niche firms. Like ours. We often work together with either our &#8216;own&#8217; tax consultant, or renowned specialists in either the client&#8217;s industry, or the specific material tax speciality.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<div class=\"wp-block-g2p-wrapper\"><div class=\"container\"><div class=\"row\"><div class=\"col-12\">    <aside class=\"sidebar custom-wp-block custom-wp-block__list-advocaten\">\n\t\t    \t<h2>Contact our International issues (arbitration\/MAP) specialists<\/h2>\n    \t<div class=\"row\">\n    \t\t    \t\t    \t\t<article class=\"col-12 post-loop post-advocaat post-advocaat-small\">\n\t<div class=\"post-body d-flex\">\n\t\t<a class=\"img-container align-self-start\" href=\"https:\/\/www.jaeger.nl\/en\/lawyers\/ludwijn-jaeger-2\/\"><img decoding=\"async\" class=\"skip-lazy\" src=\"https:\/\/www.jaeger.nl\/app\/uploads\/2022\/04\/admin-ajax-150x150-c-center.jpg\" alt=\"Profielfoto Ludwijn Jaeger\" \/><\/a>\n\t\t<div>\n\t\t\t<h2><a href=\"https:\/\/www.jaeger.nl\/en\/lawyers\/ludwijn-jaeger-2\/\">Ludwijn Jaeger<\/a><\/h2>\n\t\t\t<span>Lawyer &#8211; tax specialist (partner)<\/span>\n\t\t\t<a href=\"mailto:jaeger@jaeger.nl\">jaeger@jaeger.nl<\/a>\t\t\n\t\t<\/div>\n\t<\/div>\n<\/article>\t    \t\t    \t\t<article class=\"col-12 post-loop post-advocaat post-advocaat-small\">\n\t<div class=\"post-body d-flex\">\n\t\t<a class=\"img-container align-self-start\" href=\"https:\/\/www.jaeger.nl\/en\/lawyers\/thijs-droog\/\"><img decoding=\"async\" class=\"skip-lazy\" src=\"https:\/\/www.jaeger.nl\/app\/uploads\/2022\/07\/Thijs-Droog-zw-e1776779882991-150x150-c-center.jpg\" alt=\"Profielfoto Thijs Droog\" \/><\/a>\n\t\t<div>\n\t\t\t<h2><a href=\"https:\/\/www.jaeger.nl\/en\/lawyers\/thijs-droog\/\">Thijs Droog<\/a><\/h2>\n\t\t\t<span>Lawyer- tax specialist (partner)<\/span>\n\t\t\t<a href=\"mailto:droog@jaeger.nl\">droog@jaeger.nl<\/a>\t\t\n\t\t<\/div>\n\t<\/div>\n<\/article>\t    \t\t    \t\t<article class=\"col-12 post-loop post-advocaat post-advocaat-small\">\n\t<div class=\"post-body d-flex\">\n\t\t<a class=\"img-container align-self-start\" href=\"https:\/\/www.jaeger.nl\/en\/lawyers\/lisa-van-esdonk-bongaarts\/\"><img decoding=\"async\" class=\"skip-lazy\" src=\"https:\/\/www.jaeger.nl\/app\/uploads\/2023\/11\/Lisa-150x150-c-center.jpg\" alt=\"Profielfoto Lisa van Esdonk-Bongaarts\" \/><\/a>\n\t\t<div>\n\t\t\t<h2><a href=\"https:\/\/www.jaeger.nl\/en\/lawyers\/lisa-van-esdonk-bongaarts\/\">Lisa van Esdonk-Bongaarts<\/a><\/h2>\n\t\t\t<span>Lawyer &#8211; tax specialist<\/span>\n\t\t\t<a href=\"mailto:vanesdonk@jaeger.nl\">vanesdonk@jaeger.nl<\/a>\t\t\n\t\t<\/div>\n\t<\/div>\n<\/article>\t    \t\t    \t<\/div>\n    \t    \t<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n    \t<a class=\"button button--secondary button--full-width\" href=\"https:\/\/www.jaeger.nl\/advocaten-en-medewerkers\/\"><span>Show all lawyers<\/span><\/a>    \n    \t<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\t\t    \t<h2>Verder lezen over International issues (arbitration\/MAP)<\/h2>\n    \t    \t\n    <\/aside>\n<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n\n    <div class=\"custom-wp-block custom-wp-block__call-to-action d-flex flex-column justify-content-end justify-content-md-center align-items-center lazyload\" style=\"background-image:inherit\" data-bg-image=\"url(&#039;https:\/\/www.jaeger.nl\/app\/uploads\/2024\/07\/met-NH_versie2024_JPEG-825x340-c-center.jpg&#039;)\">\n    \t<div class=\"custom-wp-block__call-to-action__content\">         \t\n\t    \t<h2>Do you have international disputes?<\/h2>\n\t    \t<span class=\"d-block\">Call us for assistance<\/span>\n\t\t\t \n\t\t\t\t<a class=\"button button--primary\" href=\"\/maak-uw-afspraak\/\" target=\"_self\"><span>Make an appointment<\/span><\/a>\t\t\t    \t<\/div>\n    <\/div>\n<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The question of whether sufficient tax is paid by companies with an international structure has plenty of attention. Not only nationally, as highlighted for instance in December 2016 with the installation of the Parliamentary Inquiry Committee on Fiscal Constructions, but also internationally for some time. <\/p>\n","protected":false},"menu_order":14,"template":"","class_list":["post-16139","expertise","type-expertise","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>International issues (arbitration\/MAP) | Jaeger Advocaten-belastingkundigen<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.jaeger.nl\/en\/services\/international-issues-arbitration-map\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"International issues (arbitration\/MAP) | Jaeger Advocaten-belastingkundigen\" \/>\n<meta property=\"og:description\" content=\"The question of whether sufficient tax is paid by companies with an international structure has plenty of attention. 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