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

Publication: Scientific journalJournal articlepeer-review


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.
Original languageEnglish
Pages (from-to)1 - 15
Issue number8&9
Publication statusPublished - 2019

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