DISPUTE RESOLUTION IN THE EU

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This book discusses, analyses and evaluates the governance, procedures and functioning of tax dispute resolution mechanisms within the European Union.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: PIT, HARM MARK
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Place of publication not identified] IBFD, 2018.
Colección:IBFD Doctoral Ser.
Temas:
Council of the European Union. > Council directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union.
Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises > (1990 23 July)
Tax protests and appeals > European Union countries.
Double taxation > European Union countries.
Dispute resolution (Law) > European Union countries.
Arbitration and award > European Union countries.
Impôt > Réclamations et appels > Pays de l'Union européenne.
Double imposition > Pays de l'Union européenne.
Règlement de conflits > Pays de l'Union européenne.
Arbitrage (Droit) > Pays de l'Union européenne.
Arbitration and award
Dispute resolution (Law)
Double taxation
Tax protests and appeals
European Union countries
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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

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