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Towards a Standing Committee Pursuant to Article 10 of the EU Tax Dispute Resolution Directive: A Proposal for Implementation
Stockholm University, Faculty of Law, Department of Law.
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Number of Authors: 112019 (English)In: Intertax, ISSN 0165-2826, E-ISSN 1875-8347, Vol. 47, no 8-9, p. 678-692Article in journal (Refereed) Published
Abstract [en]

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.

Place, publisher, year, edition, pages
2019. Vol. 47, no 8-9, p. 678-692
National Category
Law
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URN: urn:nbn:se:su:diva-174995ISI: 000484384200003OAI: oai:DiVA.org:su-174995DiVA, id: diva2:1361514
Available from: 2019-10-16 Created: 2019-10-16 Last updated: 2019-10-16Bibliographically approved

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