Towards a Standing Committee pursuant to Article 10 of the EU Tax Dispute Resolution Directive a proposal for implementation / Sophia Piotrowski ... [et al.] .-- , 2019
Resumen.
The European Union Tax Dispute Resolution Directive 2017/1852 requires Member States to introduce mandatory arbitration for tax treaty disputes. In addition to the standard arbitration procedure laid down in the directive, Member States may also provide for dispute resolution by a Standing Committee. This contribution presents proposals for the implementation of such a Standing Committee.
DERECHO TRIBUTARIO
FISCALIDAD INTERNACIONAL
ARBITRAJE
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
UNION EUROPEA
Piotrowski, Sophia
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 678-692