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DISPUTE RESOLUTION IN THE EU
This book discusses, analyses and evaluates the governance, procedures and functioning of tax dispute resolution mechanisms within the European Union.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Place of publication not identified]
IBFD,
2018.
|
| Colección: | IBFD Doctoral Ser.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 1 | 0 | |a DISPUTE RESOLUTION IN THE EU |
| 260 | |a [Place of publication not identified] |b IBFD, |c 2018. | ||
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| 490 | 1 | |a IBFD Doctoral Ser. ; |v v.42 | |
| 505 | 0 | |a Cover -- IBFD Doctoral Series -- Title -- Copyright -- Preface -- Abstract -- List of Abbreviations -- Introduction -- 1. Introductory Remarks -- 2. Clarification of the Research Subject -- 2.1. Basic features of the EU Arbitration Convention -- 2.2. New developments: The Dispute Resolution Directive -- 2.3. Previous studies concerning dispute resolution within the European Union -- 2.4. Necessity of an in-depth study of the EU Arbitration Convention -- 3. Aim and Purpose of this Book -- 4. Research Questions -- 4.1. Research questions in relation to the EU Arbitration Convention | |
| 505 | 8 | |a 4.2. Research question in relation to the Dispute Resolution Directive -- 5. Theoretical Framework -- 5.1. EU Arbitration Convention -- 5.1.1. Testing the Convention's governance -- 5.1.2. Testing the Convention's functioning -- 5.1.2.1. Defining the basis for testing the Convention's functioning -- 5.1.2.2. Testing framework -- 5.1.2.2.1. Formal scope of application -- 5.1.2.2.2. Material scope of application -- 5.1.2.2.3. Procedural functioning -- 5.1.3. Improving the EU Arbitration Convention's governance and functioning -- 5.2. The Dispute Resolution Directive | |
| 505 | 8 | |a 6. Undertaking the Evaluating Analysis -- 7. Taxonomy of the Book -- 7.1. General considerations -- 7.2. Part I: The EU Arbitration Convention -- 7.3. Part II: The Dispute Resolution Directive -- Part I: The EU Arbitration Convention -- Chapter 1: History and Recent Developments -- 1.1. Chapter overview -- 1.2. Period 1975-1984: Proposal for an Arbitration Directive and reception by Member States -- 1.2.1. Issuing of a proposal for an Arbitration Directive -- 1.2.1.1. Preliminary considerations -- 1.2.1.2. Road to the Arbitration Directive -- 1.2.1.3. General features of the Arbitration Directive | |
| 505 | 8 | |a 1.2.2. Reception of the Arbitration Directive proposal -- 1.2.2.1. General considerations -- 1.2.2.2. Reception by the European Parliament and Economic and Social Committee -- 1.2.2.3. Reception by the Council -- 1.2.2.4. Further proceedings -- 1.2.2.4.1. Discussions on the legal nature of the arbitration instrument -- 1.2.2.4.2. Proposal for a multilateral convention -- 1.3. Period 1984-1990: Negotiations on a multilateral convention -- 1.3.1. Breaking the deadlock: A single tax package -- 1.3.2. Breaking the deadlock: Signing of the EU Arbitration Convention | |
| 505 | 8 | |a 1.4. Period 1990-1999: Entry into force and discussions on practical implementation -- 1.5. Period 2000-2011: Commission's Study on company taxation in the internal market, installation of the EU JTPF and adoption of a Code of Conduct -- 1.5.1. General considerations -- 1.5.2. 2001: The Commission's Study on company taxation in the common market and its tax strategy -- 1.5.2.1. The Commission's 2001 Study on company taxation in the common market -- 1.5.2.2. The Commission's 2001 Communication on tax strategy -- 1.5.3. Installation of a Joint Forum on Transfer Pricing | |
| 520 | |a This book discusses, analyses and evaluates the governance, procedures and functioning of tax dispute resolution mechanisms within the European Union. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 610 | 2 | 0 | |a Council of the European Union. |t Council directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union. |
| 630 | 0 | 0 | |a Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises |d (1990 23 July) |
| 650 | 0 | |a Tax protests and appeals |z European Union countries. | |
| 650 | 0 | |a Double taxation |z European Union countries. | |
| 650 | 0 | |a Dispute resolution (Law) |z European Union countries. | |
| 650 | 0 | |a Arbitration and award |z European Union countries. | |
| 650 | 6 | |a Impôt |x Réclamations et appels |z Pays de l'Union européenne. | |
| 650 | 6 | |a Double imposition |z Pays de l'Union européenne. | |
| 650 | 6 | |a Règlement de conflits |z Pays de l'Union européenne. | |
| 650 | 6 | |a Arbitrage (Droit) |z Pays de l'Union européenne. | |
| 650 | 7 | |a Arbitration and award |2 fast | |
| 650 | 7 | |a Dispute resolution (Law) |2 fast | |
| 650 | 7 | |a Double taxation |2 fast | |
| 650 | 7 | |a Tax protests and appeals |2 fast | |
| 651 | 7 | |a European Union countries |2 fast | |
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