Quotation Piotrowski, Sophia, Ismer, Roland, Baker, Philip, Monsenego, Jerome, Perrou, Katerina, Petruzzi, Raffaele, Reimer, Ekkehart, Serrano Anton, Fernando, Stankiewicz, Lukasz, Traversa, Eduardo, Voje, Jasna. 2019. Towards a Standing Committee Pursuant to Article 10 of the EU Tax Dispute Resolution Directive: A Proposal for Implementation. Intertax. 47 (8&9), 1-15.


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Abstract

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.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Intertax
WU-Journal-Rating new STRAT-C
Language English
Title Towards a Standing Committee Pursuant to Article 10 of the EU Tax Dispute Resolution Directive: A Proposal for Implementation
Volume 47
Number 8&9
Year 2019
Page from 1
Page to 15
URL https://library.ibfd.org/custom/web/SD_PDF/scans/2019/G-I/INTERTAX/8-9_678-692.pdf
DOI n.a.
Open Access N

Associations

People
Petruzzi, Raffaele (Details)
External
Baker, Philip (Oxford University, United Kingdom)
Ismer, Roland (FAU, Germany)
Monsenego, Jerome (Stockholm University, Sweden)
Perrou, Katerina (IBFD / University of Athens Law School, Netherlands)
Piotrowski, Sophia (FAU, Germany)
Reimer, Ekkehart (Heidelberg University, Germany)
Serrano Anton, Fernando (rsity Complutense of Madrid, Spain)
Stankiewicz, Lukasz (Université de Limoges, France)
Traversa, Eduardo (UCLouvain, Belgium)
Voje, Jasna (Oxford University / EC, United Kingdom)
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