Dispute Resolution in the EU
� The EU Arbitration Convention and the Dispute Resolution Directive
Författare:Mark Pit Harm
Titel:Dispute Resolution in the EU � The EU Arbitration Convention and the Dispute Resolution Directive
Omfång:1729 sid.
Ämnesord:Processrätt , EU-rätt

Pris: 2874 SEK exkl. moms


The resolution of international tax disputes is an important element of the OECD/G20 BEPS Project, and the outflow of this Project is likely to further accelerate the steady rising of these types of disputes. Within the European Union, there has, since 1990, already been a mechanism available to resolve transfer pricing disputes among Member States (disputes on the allocation of income between associated enterprises and on the attribution of profits to permanent establishments), namely the EU Arbitration Convention. Since its adoption, the Convention has been an important instrument in resolving these disputes. Furthermore, as from 2002, attempts have been made to improve the Convention's function via a Code of Conduct, which has been developed by the EU Joint Transfer Pricing Forum.

The first part of this book discusses, analyses and evaluates the governance and functioning of the EU Arbitration Convention. The primary focus is on whether the current provisions in that Convention, supplemented by the Code of Conduct, are sufficient to enable transfer pricing disputes to be resolved within a timeframe of 3.5 years. Attention is also paid to the legal and governmental structure of the Convention, its embedment in the European legal order and the number of cases dealt with under its procedures. Based on this description and analysis, detailed recommendations are presented to improve the Convention's governmental structure and its functioning.

The second part of the book focuses on recent developments regarding tax dispute resolution within the European Union: the adoption of the Directive on tax dispute resolution mechanisms in 2017. Next to discussing and analysing the background of its adoption, its objectives and its provisions, the book also includes an evaluation as to whether the Directive - for each of its proceedings and on an overall level - will constitute an improvement to tax dispute resolution within the European Union.
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