Treaty between France and Netherlands – Code of Conduct (MAP)

The French tax administration published Guideline 14-A-3-06 of 17 July 2006, reproducing the agreement of 28 April 2006 between the French and the Netherlands tax administrations, in respect of a Code of Conduct on mutual agreement procedure (MAP) set out in Art. 27 of the France-Netherlands tax treaty.

The Code of Conduct provides for guidance in respect of:

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the timetable of the MAP;