Table of Contents

• Announcement 2003-63
  • The U.S. And The Netherlands Develop New Administrative Arrangements for Mutual Agreement Procedure
  • Administrative Arrangements for the Implementation of the Mutual Agreement Procedure (Article 29) of the Convention Between the Kingdom of the Netherlands and the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains (Signed on December 18, 1992, as Amended by Protocols) (the “Convention”)
  • Progress of the Mutual Agreement Procedure
  • The role of the taxpayer during procedure
  • Resolution of cases
  • Collection and interest
  • Confidentiality of taxpayer information
  • Meetings Schedule