Hans Mooij is one of few international tax experts in the world who specialise in mediating between taxpayers and tax authorities.Due, among others, to authorities capacity failures, cultural differences, and complexities of applicable rules - of which most recent examples are BEPS related transfer pricing, permanent establishment determination and anti tax avoidance measures - transfer pricing enquiries, APAs and MAPs are taking up increasingly more time than before, and with more and more severe information and documentation demands on taxpayers.Mediation aims to repair hampering communications, establish mutual understanding between taxpayers and authorities of each other needs and available resources, improve transparency of processes and speed up results. Good mediation enables taxpayers to gain grip on matters, and sometimes even take the lead.Taxpayers may prefer mediation for various reasons, for instance:• to avoid any lengthy and costly legal procedures, if available at all;• because their tax strategy aims at compliance, rather than controversy;• because they want to preserve good relations with the tax authorities, also on longer term;• because they are uncertain how legally sustainable their own position actually is; or,• because the true merits of the issue are difficult to judge, due to complexities of applicable rules, or facts being unclear.Himself of a former Netherlands Competent Authority and International Tax Counsel to the Netherlands Revenue, and a leading OECD delegate, Mr Mooij has direct access to many tax authorities of OECD and as well as non-OECD member jurisdictions, and has a particular awareness of the concerns, sensitivities, strategies and flexibilities that move tax authorities, and how taxpayers may meet those in advance of their own interests.