From Red Tape to Red Carpet: How the Netherlands Has Changed the Traditional Dispute Landscape for Tax Issues

The Dutch tax authorities have put forth an enhanced relationship programme which is all about their different approach to tax controversies with taxpayers. This programme focuses on reconciling interests of the taxpayer and the tax authorities, rather than on ascertaining who is more powerful or who would win in a tax court. This article considers this horizontal monitoring programme and analyses how it has been received in the Netherlands.