The Resource Compulsory waiver of domestic remedies before arbitration under a tax treaty - a German perspective

Compulsory waiver of domestic remedies before arbitration under a tax treaty - a German perspective

Label
Compulsory waiver of domestic remedies before arbitration under a tax treaty - a German perspective
Title
Compulsory waiver of domestic remedies before arbitration under a tax treaty - a German perspective
Creator
Subject
Language
eng
Summary
This article considers, from a German perspective, whether a taxpayer should be required to waive his domestic remedies before arbitration under a tax treaty. The article first examines the problem: the legal nature of the arbitration procedure, the situation under the mutual agreement procedure, the arbitration procedures, and the inconsistency of different requirements. The article then considers other questions: the scope of the waiver and the justification for requiring a waiver. The article concludes with possible solutions to the problem
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 57 (2003),
http://library.link/vocab/creatorName
Ismer, R
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • arbitration
  • MAP
Label
Compulsory waiver of domestic remedies before arbitration under a tax treaty - a German perspective
Instantiates
Publication
Label
Compulsory waiver of domestic remedies before arbitration under a tax treaty - a German perspective
Publication

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      52.37366609999999 4.9336932
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