Tax Authorities Start Disclosure of Position Papers Prepared by its “Knowledge Groups”

The Dutch tax administration has 26 so-called “knowledge groups” dealing with specific complex technical tax issues in their assigned areas. The positions expressed by the knowledge groups in so-called position papers serve as guidelines for tax auditors in their dealings with taxpayer files and taxpayer issues. The tax administration has hitherto resisted calls to disclose the position papers elaborated by its knowledge groups, even though such disclosure would contribute to improved legal c…