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; Jerome Monsenego; Katerina Perrou; Raffaele Petruzzi; Ekkehart Reimer; Fernando Serrano Anton; Lukasz Stankiewicz; Eduardo Traversa; Jasna Voje

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, Jerome Monsenego, Katerina Perrou, Raffaele Petruzzi, Ekkehart Reimer, Fernando Serrano Anton, Lukasz Stankiewicz, Eduardo Traversa, Jasna Voje

Wirtschaftsuniversität

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung

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.

Originalsprache	Englisch
Seiten (von - bis)	1 - 15
Fachzeitschrift	Intertax
Jahrgang	47
Ausgabenummer	8&9
Publikationsstatus	Veröffentlicht - 2019

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https://library.ibfd.org/custom/web/SD_PDF/scans/2019/G-I/INTERTAX/8-9_678-692.pdf

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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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AU - Piotrowski, Sophia

AU - Ismer, Roland

AU - Baker, Philip

AU - Monsenego, Jerome

AU - Perrou, Katerina

AU - Petruzzi, Raffaele

AU - Reimer, Ekkehart

AU - Serrano Anton, Fernando

AU - Stankiewicz, Lukasz

AU - Traversa, Eduardo

AU - Voje, Jasna

PY - 2019

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AB - 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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M3 - Journal article

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