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; |
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| - | 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 |