3. The competent authorities of the Contracting States shall endeavour jointly to eliminate, by mutual agreement, any difficulty or doubt arising from the interpretation or application of this Convention. Main act: when registered, the number of the document concerned must be identical to the number indicated on the REIT, as indicated in the mutual agreement. “The competent authorities of the States Parties shall endeavour to resolve by mutual agreement any difficulties or doubts arising from the interpretation or application of the tax convention covered. They may also consult each other on the elimination of double taxation in cases not provided for in the tax treaty covered. The MAGP is divided into a first written phase between the respective competent authorities, during which the tax authorities present their respective views, followed by a second phase of negotiations at joint committee meetings. Tax experts believe that the new decree provides a welcome explanation and clarification of existing laws and regulations with regard to mutual agreement procedures. Dutch taxpayers now have a better idea of the remedies available to avoid double taxation. An important recognition of that decree is the explicit reference to a 2017 judgment of the Amsterdam District Court, which described as a decision the initial refusal of the Dutch tax authorities to admit the taxable person to a MAP procedure. Such a challenge is therefore admissible for the opposition and the appeal before the Administrative Court. Therefore, the Deputy Minister believes that legal action can be taken outside of the Tax Litigation Mechanisms Act. 1.
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