The Resource BEPS Action 16 : the taxpayers' right to an effective legal remedy under European law in cross-border situations

BEPS Action 16 : the taxpayers' right to an effective legal remedy under European law in cross-border situations

Label
BEPS Action 16 : the taxpayers' right to an effective legal remedy under European law in cross-border situations
Title
BEPS Action 16 : the taxpayers' right to an effective legal remedy under European law in cross-border situations
Creator
Subject
Language
eng
Summary
This article starts from the assumption that the implementation of the base erosion and profit shifting (BEPS) project increases legal uncertainty in tax matters. The shift from the isolated and bilateral exercise of taxing jurisdiction to international tax coordination in the framework of the BEPS project is not accompanied by a corresponding global convergence in the exercise of legal remedies, which remain confined to their national boundaries. The authors address the right of taxpayers to an effective legal remedy under European tax law, taking into account the dialogue among Courts in respect of legal values contained in national Constitutions of European Union (EU) Member States, the EU Charter of Fundamental Rights and the European Convention on Human Rights. The focus is on the right to an effective legal remedy in cross-border tax procedures, with special emphasis on mutual agreement procedures and mutual assistance. The authors suggest a two-tier mechanism with the involvement of taxpayers and tax authorities, which allows for an effective exercise of the right of defence and does not require major changes in the wording of treaty clauses modelled after Articles 25 and 26 OECD Model Convention. The authors suggest filling this gap with their proposal for a BEPS Action 16
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 25 (2016), no. 5/6 ; p. 335-345
http://library.link/vocab/creatorName
  • Baker, P
  • Pistone, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • taxpayer rights
  • EU Charter of Fundamental Rights
  • legal protection
  • human rights
  • MAP
  • arbitration
  • tax treaty
  • exchange of information
  • collection of tax
Label
BEPS Action 16 : the taxpayers' right to an effective legal remedy under European law in cross-border situations
Instantiates
Publication
Label
BEPS Action 16 : the taxpayers' right to an effective legal remedy under European law in cross-border situations
Publication

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