Monsenego, Jérôme
Does the Achmea Case prevent the resolution of tax treaty disputes through arbitration ? / Jérôme Monsenego .-- , 2019
Resumen.
In this article the author investigates whether, and if so to what extent, the Achmea case may have an impact on the resolution of disputes involving tax treaties through arbitration. It is concluded that both tax treaty arbitration under Article 25(5) of the 2017 OECD Model and the dispute resolution mechanisms included in the Dispute Resolution Directive are compatible with the Achmea case.
DERECHO TRIBUTARIO
FISCALIDAD INTERNACIONAL
ARBITRAJE
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
TRATADOS INTERNACIONALES
JURISPRUDENCIA
UNION EUROPEA
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 725-736
Does the Achmea Case prevent the resolution of tax treaty disputes through arbitration ? / Jérôme Monsenego .-- , 2019
Resumen.
In this article the author investigates whether, and if so to what extent, the Achmea case may have an impact on the resolution of disputes involving tax treaties through arbitration. It is concluded that both tax treaty arbitration under Article 25(5) of the 2017 OECD Model and the dispute resolution mechanisms included in the Dispute Resolution Directive are compatible with the Achmea case.
DERECHO TRIBUTARIO
FISCALIDAD INTERNACIONAL
ARBITRAJE
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
TRATADOS INTERNACIONALES
JURISPRUDENCIA
UNION EUROPEA
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 725-736