On 9 July 2019, the upper house of the Dutch parliament adopted legislation to transpose Council Directive (EU) 2017/1852 of 10 October 2017 into domestic law. The Directive includes rules to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation. The Directive applies in the Netherlands from 1 July 2019 for disputes in relation to income or ca…