| 000 | 01286nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c141151 _d141151 |
||
| 003 | ES-MaIEF | ||
| 005 | 20230614150823.0 | ||
| 007 | ta | ||
| 008 | 190924s2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 245 |
_aTowards a Standing Committee pursuant to Article 10 of the EU Tax Dispute Resolution Directive _ba proposal for implementation _c Sophia Piotrowski ... [et al.] |
||
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_942375 _aDERECHO TRIBUTARIO |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_928417 _aARBITRAJE |
|
| 650 | 7 |
_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS |
|
| 650 | 7 |
_aUNION EUROPEA _948644 |
|
| 700 | 1 |
_959253 _aPiotrowski, Sophia |
|
| 773 | 0 |
_9161017 _oOP 2141/2019/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 8/9, August / September 2019, p. 678-692 |
|
| 942 | _cART | ||