background image
Treaty between France and Netherlands – Code of Conduct (MAP) — Orbitax Tax News & Alerts

The French tax administration published Guideline 14-A-3-06 of 17 July 2006, reproducing the agreement of 28 April 2006 between the French and the Netherlands tax administrations, in respect of a Code of Conduct on mutual agreement procedure (MAP) set out in Art. 27 of the France-Netherlands tax treaty.

The Code of Conduct provides for guidance in respect of:

-   the timetable of the MAP;

the role of the taxpayer in the MAP;

-   the accelerated MAP;
-   the MAP commission;
-   the notification of the agreement,
-   the follow-up of the MAPs;
-   confidentiality; and
-   the suspension of recovery of taxes, interest for late payment and penalties