On 22 September 2023, the Netherlands published in the Official Gazette the mutual agreement with Switzerland on the implementation of the arbitration process pursuant to paragraph 5 of Article 25 (Mutual Agreement Procedure) of the 2010 tax treaty between the two countries. The agreement was signed by the Netherlands on 5 September 2022 and by Switzerland on 29 September 2022. Article 25 generally provides that if a person's case cannot be resolved within 3 years, any unresolved issues aris…