The Resource Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz
Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz
Resource Information
The item Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz
- Title
- Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz
- 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
- Label
- Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Das/UePDSLNGBIA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Das/UePDSLNGBIA/">Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Das/UePDSLNGBIA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Das/UePDSLNGBIA/">Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
