The Resource Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz

Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz

Label
Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz
Title
Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz
Creator
Subject
Language
eng
Summary
Germany transposes the EU Directive on Procedures for the Settlement of Tax Disputes (Directive (EU) 2017/1852) of 10 October 2017 (Dispute Settlement Directive) into national law. The EU Double Taxation Agreement Dispute Settlement Act (EU-DBA-SBG) is to enter into force retroactively from 1 July 2019, but is currently still in the legislative process. This is intended to strengthen the position of taxpayers under procedural law in the event of imminent or already existing double taxation
Citation source
In: IWB. - Herne. - (2019), no. 13 ; p. 526-532
http://library.link/vocab/creatorName
  • Kircher, M
  • Pfeiffer, R
  • Boch, C
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • Tax Dispute Resolution Directive
  • domestic tax law
  • avoidance of double taxation
  • taxpayer rights
Label
Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz
Instantiates
Publication
Label
Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz
Publication

Library Locations

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      52.3736660 4.9336932
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