Towards a Standing Committee pursuant to article 10 of the EU Tax Dispute Resolution Directive : a proposal for implementation

Resource Information

The work Towards a Standing Committee pursuant to article 10 of the EU Tax Dispute Resolution Directive : a proposal for implementation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Towards a Standing Committee pursuant to article 10 of the EU Tax Dispute Resolution Directive : a proposal for implementation

Creator

• Voje, J
• Stankiewicz, L
• Traversa, E. (Edoardo)
• Baker, P
• Ismer, R
• Monsenego, J. (Jérôme)
• Perrou, K
• Petruzzi, R
• Piotrowski, S
• Reimer, E
• Serrano Antón, F

Subject

• dispute resolution
• Tax Dispute Resolution Directive

Language

eng

Summary

The European Union Tax Dispute Resolution Directive 2017/1852 requires Member States to introduce mandatory arbitration for tax treaty disputes. In addition to the standard arbitration procedure laid down in the directive, Member States may also provide for dispute resolution by a Standing Committee. This contribution presents proposals for the implementation of such a Standing Committee

Citation source

In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 8/9 ; p. 678-692

Geographic coverage

• European Union
• Europe

Language note

English