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

Vienna University of Economics and Business

Publication: Scientific journal › Journal article › peer-review

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.

Original language	English
Pages (from-to)	1 - 15
Journal	Intertax
Volume	47
Issue number	8&9
Publication status	Published - 2019

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@article{837aa2155c7e4cac9cd752c66cd01ade,

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

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.",

author = "Sophia Piotrowski and Roland Ismer and Philip Baker and Jerome Monsenego and Katerina Perrou and Raffaele Petruzzi and Ekkehart Reimer and {Serrano Anton}, Fernando and Lukasz Stankiewicz and Eduardo Traversa and Jasna Voje",

year = "2019",

language = "English",

volume = "47",

pages = "1 -- 15",

journal = "Intertax",

issn = "0165-2826",

publisher = "Kluwer Law International",

number = "8&9",

}

TY - JOUR

T1 - Towards a Standing Committee Pursuant to Article 10 of the EU Tax Dispute Resolution Directive: A Proposal for Implementation

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

Y1 - 2019

N2 - 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.

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.

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

M3 - Journal article

SN - 0165-2826

VL - 47

SP - 1

EP - 15

JO - Intertax

JF - Intertax

IS - 8&9

ER -

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

Abstract

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