In the Netherlands, tax controversies can arise in various ways. Tax disputes may arise as a result of a tax audit initiated by the Dutch Tax Authorities (DTA), or questions raised by the DTA (for example, after having reviewed a tax return filed by a taxpayer or as a result of a sample by the DTA). It may also occur that the DTA take notice of a transaction in the press, or receive information from foreign tax authorities, which also may result in a tax audit by, or questions from, the DTA.
In the 2019 edition of the Netherlands chapter ‘Tax Controversy 2019’ of Chambers and Partners, Reinout de Boer, Michael Molenaars and Rogier van der Struijk talk about key issues of tax controversies in this jurisdiction and provide answers to the most common questions concerning, among other things, tax controversies, tax audits, administrative litigation and cross border tax disputes.
Read the full publication on the website of Chambers and Partners.