Introduction to European Tax Law on Direct Taxation
3. Aufl. 2012
Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
S. 237IX. The EU Arbitration Convention
Legal Basis: Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (90/436/EEC), OJ L 225 of , pp. 10–25.
Literature: Kilius, The EC Arbitration Convention, Intertax 1990, p. 447; Hinnekens, The Tax Arbitration Convention. Its significance for the EC-based Enterprise, the EC itself, and for Belgian and International Tax Law, EC Tax Review 1992, p. 94; Thömmes/Hagenbucher/Hasenoehrl, Commentary on the EC Arbitration Convention, in Thömmes/Fuks (eds.) EC Corporate Tax Law, 4th suppl. (October 1992); Züger, The ECJ as Arbitration Court for the New Austria-Germany Tax Treaty, ET 2000, p. 101; Züger, ICC Purposes Arbitraton in International Tax Matters, ET 2001, p. 221; Züger, Schiedsverfahren für Doppelbesteuerungsabkommen (2001); Tillinghast, Issues in the Implementation of The Arbitration of Disputes Arising under Income Tax Treaties, Bulletin 2002, p. 90; Ribes Ribes, Compulsory Arbitration as a Last Resort in Resolving Tax Treaty Interpretation Problems, ET 2002, p. 400; Lang/Züger, Settlement of Disputes in Tax Treaty Law (2002); Wilkie, Prior Consultation in the Applica...