The Resource Tax dispute resolution : a commentary on the EU Council Directive 2017/1852
Tax dispute resolution : a commentary on the EU Council Directive 2017/1852
Resource Information
The item Tax dispute resolution : a commentary on the EU Council Directive 2017/1852 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 Tax dispute resolution : a commentary on the EU Council Directive 2017/1852 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
- EU Council Directive 2017/1852 introduced a framework for the resolution of tax disputes and constituted a giant step toward ensuring legal certainty and a business-friendly environment for investments across Europe. This book explains the law and application of the new Directive in each jurisdiction. Following an introduction describing the Directive and analysing its most salient features, each individual country chapter reports the relevant domestic implementing measures with commentary, relevant case law, and details of mutual agreement procedures (MAPs) and arbitrations. Each country chapter fully addresses key legal and practical issues such as: competent authority decision making concerning a taxpayer complaint filed under EU Council Directive 2017/1852; domestic provisions on MAP initiated under the Directive; taxpayer entitlement to request the formation of an Advisory Commission to start the arbitration phase; effective timelines; interplay of the procedures under the Directive with national legal remedies, including litigation before competent tax courts; recurring domestic issues relating to MAPs under treaties against double taxation and the EU Arbitration Convention; and opportunity for the taxpayer to involve national courts to unblock obstacles under the existing dispute resolution mechanisms
- Language
- eng
- Extent
- xxv, 247 p.
- Contents
-
- Introduction
- Papotti, R-A.
- ; p. 1-11
- Chapter 1: Austria
- Wimpissinger, C.
- ; p. 13-26
- Chapter 2: Belgium
- Reypens, N.
- ; p. 27-42
- Chapter 3: Denmark
- Bjørnholm, N.
- ; p. 43-49
- Chapter 4: France
- Dauchez, O.
- Turot, H.
- ; p. 51-65
- Chapter 5: Germany
- Mayer, S.
- ; p. 67-79
- Chapter 6: Ireland
- Duffy, J.
- ; p. 81-101
- Chapter 7: Italy
- Papotti, R-A.
- ; p. 103-137
- Chapter 8: Luxembourg
- Goebel, A.
- ; p. 139-154
- Chapter 9: The Netherlands
- Casteren, M. van
- ; p. 155-174
- Chapter 10: Portugal
- Matos, P. Vidal
- ; p. 175-195
- Chapter 11: Spain
- Hortalà, J.
- ; p. 197-212
- Isbn
- 9789403523620
- Label
- Tax dispute resolution : a commentary on the EU Council Directive 2017/1852
- Title
- Tax dispute resolution : a commentary on the EU Council Directive 2017/1852
- Language
- eng
- Summary
- EU Council Directive 2017/1852 introduced a framework for the resolution of tax disputes and constituted a giant step toward ensuring legal certainty and a business-friendly environment for investments across Europe. This book explains the law and application of the new Directive in each jurisdiction. Following an introduction describing the Directive and analysing its most salient features, each individual country chapter reports the relevant domestic implementing measures with commentary, relevant case law, and details of mutual agreement procedures (MAPs) and arbitrations. Each country chapter fully addresses key legal and practical issues such as: competent authority decision making concerning a taxpayer complaint filed under EU Council Directive 2017/1852; domestic provisions on MAP initiated under the Directive; taxpayer entitlement to request the formation of an Advisory Commission to start the arbitration phase; effective timelines; interplay of the procedures under the Directive with national legal remedies, including litigation before competent tax courts; recurring domestic issues relating to MAPs under treaties against double taxation and the EU Arbitration Convention; and opportunity for the taxpayer to involve national courts to unblock obstacles under the existing dispute resolution mechanisms
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
- Papotti, R-A
- http://library.link/vocab/subjectName
-
- dispute resolution
- Tax Dispute Resolution Directive
- MAP
- MLI
- EU Arbitration Convention
- CCCTB
- digital economy
- transfer pricing
- tax treaty
- double taxation
- Label
- Tax dispute resolution : a commentary on the EU Council Directive 2017/1852
- Contents
-
- Introduction
- Papotti, R-A.
- ; p. 1-11
- Chapter 1: Austria
- Wimpissinger, C.
- ; p. 13-26
- Chapter 2: Belgium
- Reypens, N.
- ; p. 27-42
- Chapter 3: Denmark
- Bjørnholm, N.
- ; p. 43-49
- Chapter 4: France
- Dauchez, O.
- Turot, H.
- ; p. 51-65
- Chapter 5: Germany
- Mayer, S.
- ; p. 67-79
- Chapter 6: Ireland
- Duffy, J.
- ; p. 81-101
- Chapter 7: Italy
- Papotti, R-A.
- ; p. 103-137
- Chapter 8: Luxembourg
- Goebel, A.
- ; p. 139-154
- Chapter 9: The Netherlands
- Casteren, M. van
- ; p. 155-174
- Chapter 10: Portugal
- Matos, P. Vidal
- ; p. 175-195
- Chapter 11: Spain
- Hortalà, J.
- ; p. 197-212
- Extent
- xxv, 247 p.
- Isbn
- 9789403523620
- Isbn Type
- (web-PDF)
- Label
- Tax dispute resolution : a commentary on the EU Council Directive 2017/1852
- Contents
-
- Introduction
- Papotti, R-A.
- ; p. 1-11
- Chapter 1: Austria
- Wimpissinger, C.
- ; p. 13-26
- Chapter 2: Belgium
- Reypens, N.
- ; p. 27-42
- Chapter 3: Denmark
- Bjørnholm, N.
- ; p. 43-49
- Chapter 4: France
- Dauchez, O.
- Turot, H.
- ; p. 51-65
- Chapter 5: Germany
- Mayer, S.
- ; p. 67-79
- Chapter 6: Ireland
- Duffy, J.
- ; p. 81-101
- Chapter 7: Italy
- Papotti, R-A.
- ; p. 103-137
- Chapter 8: Luxembourg
- Goebel, A.
- ; p. 139-154
- Chapter 9: The Netherlands
- Casteren, M. van
- ; p. 155-174
- Chapter 10: Portugal
- Matos, P. Vidal
- ; p. 175-195
- Chapter 11: Spain
- Hortalà, J.
- ; p. 197-212
- Extent
- xxv, 247 p.
- Isbn
- 9789403523620
- Isbn Type
- (web-PDF)
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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/Tax-dispute-resolution--a-commentary-on-the-EU/RPO5n5C1Qlo/" 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/Tax-dispute-resolution--a-commentary-on-the-EU/RPO5n5C1Qlo/">Tax dispute resolution : a commentary on the EU Council Directive 2017/1852</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>
