| Autor: |
Pit, Harm Mark |
| Předmět: |
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| Zdroj: |
EC Tax Review; Feb2015, Vol. 24 Issue 1, p15-33, 19p |
| Abstrakt: |
This article analyses the functioning of the arbitration procedure under the EU Arbitration Convention and whether improvements to this procedure are necessary and possible. The article thereby takes into account previous improvements to the arbitration procedure, as implemented by the (revised) Code of Conduct on the effective implementation of the EU Arbitration Convention, as well as current discussions within the EU Joint Transfer Pricing Forum relating hereto. Part I of this article analyses the establishment of the advisory commission and the process of appointment of its members, as well as the secrecy obligation and costs of the procedure. Part II will analyse in more detail the functioning of the advisory commission and the content of the opinion to be rendered. Each part ends with a conclusion. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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