Tax Dispute resolution, a new approach
The ‘BEPS Actions’ results are finding their way to the Multilateral and also bilateral tax treaties while the ATAD proposals are being implemented in the national legal systems. This will potentially lead to many disputes and controversies with the local tax authorities. Most internationally operating companies will be confronted with a more aggressive attitude of the local tax authorities and potentially with tax disputes.
There are two major flaws in the defence against international tax claims.
The first is the absence of an international dispute resolution mechanism, making MNC’s dependent on local courts and MAP’s.
The second is the limited knowledge of formal rules and litigation with the international tax advisors, and the limited knowledge of international tax with the local tax litigators.
Herreveld & Van den Hurk combines extensive knowledge in both areas.
With our knowledge we can help you prepare for discussions with the tax authorities, both in advance by investigating the possible flaws in the international tax structure and in any situation of controversy, whether litigation, arbitration of mediation, should this arise.
Si vis pacem, para bellum
“Difficulties mastered are opportunities won.”
As Sir Winston Churchill said: “It is no use saying, ‘we are doing our best.’ You have to succeed in doing what is necessary”. It is the result that counts, also in International tax disputes.
“Good, better, best. Never let it rest. ‘Til your good is better and your better is best.”
As Saint Jeromes stipulates you have to strive for the best which is something different than just ‘do your best’. In international tax disputes ‘the best’ refers not just to technical quality but also to attitude and effort which all are determining factors for being successful.
Hans van den Hurk is a well-known specialist in international taxation with a strong focus on the new rules as being developed by OECD, UN, EU and major states. He helps clients understanding new international tax developments, creating a sustainable strategy and, where necessary preparing their defense files when disputes arise. His operations have always been on a global level and this is why he has strong connections with officials of OECD, UN, EU, Worldbank and IMF. Hans’ clients are family owned and listed MNE’s but also other advisory firms.
Cases where Hans was involved in were:
- Several situations of International Business restructuring and profit allocation where more than two states are involved
- Cases dealing with questions around whether a permanent establishment exitsts
- Beneficial Owner disputes
- Cases which relate to the application of anti-abuse legislation
- Severak offshore company related tax issues
And within EU-law:
- Cross border loss compensation cases
- Business restructurings and capital tax issues
- State Aid issues
Frank Herreveld is a well known tax advisor in The Netherlands, focusing on domestic and internationally operating companies. He has a strong reputation as problem solver, both in strategic advice on dealing with potential discussions with the tax authorities, as in interventions when discussions with the tax authorities have escalated to undesirable levels.
Frank is renowned for his approach of court cases, which is the reason why he is often consulted by other advisors on strategic and tactical issues in court proceedings. Further he has specialized in governance issues, including UBO related matters.
Cases where Frank was involved:
- Transfer of IP to low tax jurisdictions
- Transfer pricing issues
- Interpretation of interest deduction limitations
- Participation exemption and deductibility of foreign losses
- Applicabillity of the Fair Play doctrine for Tax Authorities
- Recovery of State Aid
- Introduction of new taxes
Hans van den Hurk
Hans van den Hurk is an international tax advisor with extensive experience in domestic, bilateral and multilateral international tax strategy and controversies. He has run several cases before Dutch courts and the European Court of Justice. He is also a full Professor in international tax strategy at Maastricht University. He frequently speaks and publishes on international tax issues around the globe. Some of his contributions have been translated into Spanish, Italian, Chinese and Japanese. Besides this, he is a member of the Dutch Organization for Tax advisors (NOB), Dutch foundation of Tax Science and the International Fiscal Association (IFA).
Frank Herreveld is an experienced tax advisor, focusing on domestic and internationally operating companies. He has a strong reputation as problem solver, both in relation to potential discussions with the tax authorities as to litigation. Frank is admitted to the Bar in the Netherlands and is considered to be one of the leading Dutch tax litigators He is chairman of the NOB committees on formal tax law and prejudicial questions and responsible for the education of tax advisors on litigation for the obligatory NOB (Dutch Organization for Tax Advisors) courses and regularly teaches at Leiden University, Maastricht University and Licent Academy. He is a regular guest at the Dutch Court houses, responsible for many prominent (Supreme) Court decisions and has written numerous articles on tax and tax litigation and is.
Herreveld&VandenHurk is a niche office combining the specific qualities of two renowned tax lawyers with complementary competencies. Hans and Frank both have their own practices but join forces in supporting clients on international tax controversies.
Hans’s is the owner of Cygnus Tax BV which supports clients with international tax strategy. He is also co-founder of Apertas in which provides amongst others ‘Specialist in anti-BEPS matters’ certification programs for company tax officials and advisors:
Frank is Partner and founding father of Herreveld Van Sprundel & Partners, a newly established firm of Big-4 and Big law firm experienced tax lawyers with the flexibility of an independent smaller law firm. HvS&P focuses on national and international tax, governance and risk issues.