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Does the Achmea Case Prevent the Resolution of Tax Treaty Disputes through Arbitration?
Stockholm University, Faculty of Law, Department of Law.
Number of Authors: 12019 (English)In: Intertax, ISSN 0165-2826, E-ISSN 1875-8347, Vol. 47, no 8-9, p. 725-736Article in journal (Refereed) Published
Abstract [en]

In this article the author investigates whether, and if so to what extent, the Achmea case may have an impact on the resolution of disputes involving tax treaties through arbitration. It is concluded that both tax treaty arbitration under Article 25(5) of the 2017 0ECD Model and the dispute resolution mechanisms included in the Dispute Resolution Directive are compatible with the Achmea case.

Place, publisher, year, edition, pages
2019. Vol. 47, no 8-9, p. 725-736
National Category
Law
Identifiers
URN: urn:nbn:se:su:diva-174996ISI: 000484384200006OAI: oai:DiVA.org:su-174996DiVA, id: diva2:1361273
Available from: 2019-10-15 Created: 2019-10-15 Last updated: 2019-10-16Bibliographically approved

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