Mediating Tax Disputes in the Netherlands
Mr. R. Vos, article published in Professor Gee Ke-chang Birthday Paper and Tribute Album, Department of Law and Taxation Law Research Center of Soochow University, Taiwan, January 2016
This article highlights the practical developments of mediation in the Netherlands for resolving disputes between the Tax Authorities and taxpayers. Mediation, as an alternative for resolving tax disputes, has taken a modest step forward since 2005. This article also examines two cases. At the moment the article was written, draft legislation is pending in an attempt to further foster and promote mediation in the Netherlands also for tax disputes.