| 000 | 01327nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c141154 _d141154 |
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| 003 | ES-MaIEF | ||
| 005 | 20190924170134.0 | ||
| 007 | ta | ||
| 008 | 190924s2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_960030 _aMonsenego, Jérôme |
|
| 245 | 0 |
_aDoes the Achmea Case prevent the resolution of tax treaty disputes through arbitration ? _c Jérôme Monsenego |
|
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_942375 _aDERECHO TRIBUTARIO |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_928417 _aARBITRAJE |
|
| 650 | 7 |
_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS |
|
| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 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. 725-736 |
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| 942 | _cART | ||