The Resource Die EU-Streitbeilegungsrichtlinie - eine Vorstellung = Introduction to the EU Directive on Tax Dispute Resolution

Die EU-Streitbeilegungsrichtlinie - eine Vorstellung = Introduction to the EU Directive on Tax Dispute Resolution

Label
Die EU-Streitbeilegungsrichtlinie - eine Vorstellung = Introduction to the EU Directive on Tax Dispute Resolution
Title
Die EU-Streitbeilegungsrichtlinie - eine Vorstellung = Introduction to the EU Directive on Tax Dispute Resolution
Creator
Subject
Language
eng
Summary
The EU Directive 2017/1852 of 10 October 2017, on tax dispute resolution mechanisms in the European Union, determines rules on a mechanism to resolve disputes between Member States. Its aim is to resolve those disputes arising from the interpretation and application of agreements and conventions that envisage the elimination of double taxation of income and, where applicable, capital. In this article, the authors give an overview of the directive
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 1 ; p. 12-20
http://library.link/vocab/creatorName
  • Hafner, K
  • Stiastny, M
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • dispute resolution
  • Tax Dispute Resolution Directive
  • tax treaty
Label
Die EU-Streitbeilegungsrichtlinie - eine Vorstellung = Introduction to the EU Directive on Tax Dispute Resolution
Instantiates
Publication
Label
Die EU-Streitbeilegungsrichtlinie - eine Vorstellung = Introduction to the EU Directive on Tax Dispute Resolution
Publication

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