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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

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
Contributor
Subject
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
Instantiates
Publication
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
Publication
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)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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