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003			ES-MaIEF
005			20220901133517.0
007			ta
008			220831t2022 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_94483 _aHurk, Hans van den
245		0	_aIs the interaction between chapter X of the OECD Transfer Pricing Guidelines and the EU Directive on Tax Dispute Resolution Mechanisms an effective one? _helectrónico _c Hans van den Hurk
500			_aResumen.
520			_aInternational tax law has been developing rapidly for years. In this article, the author tests the consequences of the new chapter X of the OECD Transfer Pricing Guidelines against the EU Arbitration Directive and the Dutch Tax Arbitration Act. He concludes that, because the Directive does not cover differences in qualification, various situations will fall between two stools.
650		7	_aPRECIOS DE TRANSFERENCIA _948095
650		7	_aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS _966265
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
650		4	_aGUIAS _945036
650		4	_aDERECHO COMUNITARIO EUROPEO _941975
650			_aUNION EUROPEA _948644
650		4	_aDERECHO COMPARADO _941877
773	0		_9167802 _oITPJ/2022/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 1, 2022, p. 35-44
942			_cRE