000			01794nab a2200289 c 4500
999			_c146824 _d146824
003			ES-MaIEF
005			20221125183333.0
007			ta
008			221125t2022 ne ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aBjornholm, Nikolaj _951437
245	1	0	_aAnother High Court Decision on the EU Arbitration Convention (90/436 _helectrónico _c Nikolaj Bjørnholm and Bodil Tolstrup
500			_aDisponible únicamente en formato electrónico
500			_aResumen
504			_aIncluye referencias bibliográficas
520			_aThe application of the Arbitration Convention (90/436) has resulted in another Danish High Court ruling. Recently, the Eastern High Court reached a somewhat different result than the Western High Court ruling from 2016, which probably was the first time a court within the European Union decided in a case on the Arbitration Convention (90/436). Again, the issue in the present case was whether or not the taxpayer’s MAP request had been rightly denied by the Danish tax authorities on the grounds that it failed to state certain particulars listed in point 5 of the Code of Conduct. Again, the Court sided with the taxpayer but applied a different interpretation of the Arbitration Convention. This note discusses the decision and its ramifications
650		4	_aARBITRAJE _928417
650		4	_aCONTRIBUYENTES _941169
650		4	_aACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA _967933
650		4	_aOPERACIONES VINCULADAS _953497
650		4	_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aJURISPRUDENCIA _947570
650		4	_aDINAMARCA _942730
700	1		_aTolstrup, Bodil _968556
773	0		_9168500 _oITPJ/2022/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 29, n. 5, p. 351-355
942			_cRE