The mutual agreement procedure, which provides a solution to the double taxation issues encountered in the field of international taxation, is analyzed in this book through the examples of the Netherlands and Germany. The author analyzes the legal framework, implementation processes and effectiveness of the mutual agreement procedure, with a special emphasis on Turkey's tax treaties with these two important trading partners. The book is a guide to the complex world of international tax law. It is a valuable resource for lawyers, academics, tax experts, international businesses and policy makers, and contributes to a fairer and more efficient system of international taxation by providing recommendations to improve the effectiveness of the reciprocal treatment procedure.