The Resource Does the Achmea case prevent the resolution of tax treaty disputes through arbitration?

Does the Achmea case prevent the resolution of tax treaty disputes through arbitration?

Label
Does the Achmea case prevent the resolution of tax treaty disputes through arbitration?
Title
Does the Achmea case prevent the resolution of tax treaty disputes through arbitration?
Creator
Subject
Language
eng
Summary
In this article the author investigates whether, and if so to what extent, the Achmea case may have an impact on the resolution of disputes involving tax treaties through arbitration. It is concluded that both tax treaty arbitration under Article 25(5) of the 2017 OECD Model and the dispute resolution mechanisms included in the Dispute Resolution Directive are compatible with the Achmea case
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 8/9 ; p. 725-736
http://library.link/vocab/creatorName
Monsenego, J. (Jérôme)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • tax treaty
  • dispute resolution
  • arbitration
  • Tax Dispute Resolution Directive
Label
Does the Achmea case prevent the resolution of tax treaty disputes through arbitration?
Instantiates
Publication
Label
Does the Achmea case prevent the resolution of tax treaty disputes through arbitration?
Publication

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