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As a general rule, the individual`s reduction is limited to a period of five years. Most tax treaties concluded by the Netherlands and the EU Arbitration Agreement contain a provision that the outcome of a consultation must be carried out independently of national statutes of limitations. In these cases, a reduction may therefore be granted outside the five-year period. In exceptional cases where an interested party files an application on the basis of a tax treaty for the same dispute that it has filed in advance, but which has been withdrawn by the interested party and there are no new facts or altered circumstances, the competent authority will also decide to reject the (reiterated) application. The same applies to an application for a previous dispute in which, after the competent authorities have found a solution, the party concerned has rejected the result offered and where there are no new facts or circumstances. In addition to the mutual consultation procedure described in this decision, virtually all Dutch tax treaties contain a provision similar to Article 25, paragraph 3, of the OECD standard contract. This provision allows the competent authorities to consult with each other in order to resolve ambiguities, problems and other situations related to the interpretation or application of tax treaties. They can also consult with each other on situations of double taxation that are not covered by the provisions of the tax contract. The difference from the mutual consultation procedure that falls within this decision is that, in such cases, this is not an isolated case and the initiative of such consultation rests with the competent authorities. The rules for the regular mutual consultation procedure do not apply.

Examples for which the competent Dutch authority has agreed on more general problems with another competent authority are: THE POP: procedures for mutual agreement; When a request for mutual consultation has been made, the appropriate authority will consider whether there is access to the mutual consultation procedure and whether the request can be considered. This chapter explains how this assessment is carried out by the relevant Dutch authority. This decision comes into effect from the day after the date of the issuance of the Official Journal. In addition, decision-making can distinguish between the parties in a dispute that do so and those who do not. For example, on the issue of a stable institution, the bilateral tax treaty can be invoked, while the issue of the distribution of profits at that institution is invoked in the EU Arbitration Treaty.