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International Tax Disputes Resolution (ITDR)/Mediation

In case of international tax disputes, together with TRIBUTE, foundation for international tax dispute resolution, we provide the following services:

For tax payers that are facing double taxation:

  • Advice relating possible mediation/arbitration through Permanent Court of Arbitration, The Hague;
  • Coordination with tax advisors in relevant countries;
  • Second opinion.

For Competent authorities of States:

  • In Mutual Agreement Procedures (MAP’s): Advice relating possible mediation/arbitration through Permanent Court of Arbitration, The Hague;
  • Serving as mediator/arbitrator;
  • Case management/facilitation, for one party or for both parties.

Training/education:

  • Effective MAP negotiation and solving international tax disputes;
  • International Taxation training for mediators (in cooperation with Tribute and IBFD);
  • Mediation Training for international tax experts.

 

 

Mediation/Dispute Resolution

Mediation is an alternative means of resolving disputes, also known as ‘guided negotiation’. Mediation is all about ensuring that the parties’ actual interests are discussed, so that the parties can then look for the best solution.

As long as both parties are prepared to listen to each other properly and to take each other’s interests into consideration, a lasting solution for the problems that have arisen can usually be found.

Arnaud Booij is a registered and certified mediator who is very experienced in the field of guiding both business and fiscal mediations. He is a registered mediator of the Mfn (the Dutch Mediators’ Federation), an ADR Full Certified Mediator and an IMI Registered Mediator.

Business mediation
In his role as mediator or guide, Arnaud Booij guides the process of business mediations. These are mediations about business disputes, such as shareholder disputes, disputes about collaborations and joint ventures, disputes between directors and shareholders, and contractual disputes.

Examples are: a dispute between a receiver of taxes and a director about possible directors’ and officers’ liability; a dispute between the shareholders/partners of a firm of architects; a dispute between partners of a law firm; or a dispute between an accountant and a client about the service provided.

Tax mediation
In his role as mediator or guide, Arnaud Booij also guides the process of fiscal mediations. This relates to disputes between a taxpayer and the tax authorities. These matters are often referrals from the law courts but note that quite separately from this, the parties can also approach and engage a mediator directly themselves. In many cases, these are matters that are complex, can go on for years, and that relate to multiple group companies and multiple types of taxation.

In many cases, there are other issues that play a role too, such as the position taken by the tax authorities (or by the taxpayer) and the personal circumstances of the persons involved. It is likely that in the years to come, mediation will increasingly be used in international fiscal disputes.

 International tax mediation
In most cases, international fiscal disputes are either not resolved at all or not resolved well. This is why Arnaud Booij has taken the initiative with others to set up Tribute, an institute that concerns itself with the resolving of this type of dispute by means of facilitation, mediation or arbitration.

Tribute works on such cases with the Permanent Court of Arbitration in The Hague (which is part of the United Nations), as well as with the IBFD centre of international taxation expertise for the organisation of training courses. Our office will be pleased to advise you on the resolving of international fiscal disputes. Arnaud Booij can be brought in as a facilitator, mediator or arbitrator as desired.

 

Deal facilitation
Deal facilitation is a way of mediation in which the facilitator plays a very active role.

The facilitator will act as a neutral third party. The task of the facilitator is to help finding the best and most effective solution of the issue(s) at stake.

Our facilitators (that are lawyers as well) could be hired:

  • In case of a dispute/conflict (legal/tax/business) and parties want to solve the conflict but they need help to do so.

How it works
One of our ADR specialists will be appointed as Deal Facilitator.

For this purpose, a mediationagreement is signed, in which parties agree to seek actively for the best solution for both parties with assistance of a deal facilitator who is qualified as a mediator and a lawyer. The facilitator may talk individually to the parties. The Mfn mediation rules (Netherlands) or IMI mediation rules (international) apply.