Towards a Standing Committee pursuant to Article 10 of the EU Tax Dispute Resolution Directive a proposal for implementation Sophia Piotrowski ... [et al.]
Contributor(s): Piotrowski, Sophia
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Material type: 
ArticlePublisher: 2019Subject(s): DERECHO TRIBUTARIO | FISCALIDAD INTERNACIONAL | ARBITRAJE | RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS | UNION EUROPEA
In:
Intertax v. 47, n. 8/9, August / September 2019, p. 678-692Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2019/8/9-4 (Browse shelf) | Available | OP 2141/2019/8/9-4 |
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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.
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