Towards a Standing Committee Pursuant to Article 10 of the EU Tax Dispute Resolution Directive: A Proposal for Implementation

Sophia Piotrowski; Roland Ismer; Philip Baker; Jérôme Monsenego; Katerina Perrou; Raffaele Petruzzi; Ekkehart Reimer; Fernando Serrano Antón; Lukasz Stankiewicz; Edoardo Traversa; Jasna Voje

doi:10.54648/TAXI2019068

Towards a Standing Committee Pursuant to Article 10 of the EU Tax Dispute Resolution Directive: A Proposal for Implementation

Sophia Piotrowski
Roland Ismer
Philip Baker
Jérôme Monsenego
Katerina Perrou
Raffaele Petruzzi
Ekkehart Reimer
Fernando Serrano Antón
Lukasz Stankiewicz
Edoardo Traversa
Jasna Voje

Revista:

Intertax

ISSN: 0165-2826

Any de publicació: 2019

Volum: 47

Número: 8-9

Pàgines: 678-692

Tipus: Article

DOI: 10.54648/TAXI2019068 DIALNET GOOGLE SCHOLAR

Altres publicacions en: Intertax

Resum

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.

Fuente de los datos: Dialnet