The Resource The Commission's proposal for a Directive on Double Taxation Dispute Resolution Mechanisms : overcoming the final hurdle of juridical double taxation within the European Union?

The Commission's proposal for a Directive on Double Taxation Dispute Resolution Mechanisms : overcoming the final hurdle of juridical double taxation within the European Union?

Label
The Commission's proposal for a Directive on Double Taxation Dispute Resolution Mechanisms : overcoming the final hurdle of juridical double taxation within the European Union?
Title
The Commission's proposal for a Directive on Double Taxation Dispute Resolution Mechanisms : overcoming the final hurdle of juridical double taxation within the European Union?
Creator
Subject
Language
eng
Summary
This article examines the Commission's proposal for a Directive on Double Taxation Dispute Resolution Mechanisms, highlighting interpretative issues that arise from its wording and discussing the conditions under which it could potentially lead to the elimination of (juridical) double taxation within the European Union
Citation source
In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 5 ; p. 182-191
http://library.link/vocab/creatorName
Cerioni, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • dispute resolution
  • Tax Dispute Resolution Directive
  • double taxation
Label
The Commission's proposal for a Directive on Double Taxation Dispute Resolution Mechanisms : overcoming the final hurdle of juridical double taxation within the European Union?
Instantiates
Publication
Label
The Commission's proposal for a Directive on Double Taxation Dispute Resolution Mechanisms : overcoming the final hurdle of juridical double taxation within the European Union?
Publication

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