In this publication Roelof Vos gives a summary of the current mediation practice in tax disputes between tax payers and the tax authorities in the Netherlands. As of 2005 the mediation practice in tax matters has grown slowly and is there as alternative for litigation in court. Vos explains the position of so-called internal mediators of the tax authorities, confidentiality in case of criminal offenses and he gives a few practical examples of mediation in tax cases.

In his article, Jurgen Kuiper describes what rules will be included in the law governing mediation in disputes between the tax authorities and a taxpayer (and his or her tax adviser/lawyer) in the Netherlands, based on the draft law proposal initiated by Ard van der Steur, a member of the Dutch Parliament. Jurgen Kuiper describes when and how mediation is achieved, what else is regulated in relation to mediation, and who the mediator will be. He also describes what is new in the draft law proposal in comparison with the content of the mediation agreement which currently in practice is concluded between the tax authorities, the taxpayer (and his or her (tax) adviser/lawyer) and the mediator at the beginning of the mediation. Although the draft law proposal contains some new items, he expects that, in practice, the draft law will hardly make any difference when it comes to mediation in tax disputes. He also expects that regulation of mediation in tax disputes in the law might contribute to mediation in tax matters being taken more seriously.

Wendy Hensen analyzes the current Belgian legislation on tax mediation from the perspective of the traditional mediation doctrine. This legislation is in no way connected to the general set of rules on mediation incorporated into the Judicial Code. The question arises whether an internal comparative study between the two separate schemes can shed more light on potential bottlenecks in the current regulation. A comparison reveals significant differences in regard to the importance attributed to certain key elements of mediation, namely the principles of voluntary participation, confidentiality, party self-determination as well as the involvement of an independent and impartial third party who uses mediation methods and techniques. The customary interpretation and understanding of the concept ‘mediation’ apparently doesn’t apply to tax mediation. A brief overview of the Dutch mediation practice in fiscal affairs shows that a more holistic approach, in respect of the aforementioned principles, is nonetheless possible.

The article looks at the background to the use of mediation as a tool for resolving tax disputes between the UK tax authorities (HMRC) and UK taxpayers. It explains HMRC's litigation and settlement strategy which comprises the broad structure within which HMRC must operate to resolve such disputes. It then looks at specific guidance published by HMRC dealing with ADR and mediation in particular. The operational elements of this guidance, and the authors practical experience of them are then described, as are their views, with the limitations of the process. Finally the authors look at the application of ADR in the international arena.