The EU- Arbitration Convention

Postgraduate Thesis uoadl:2859551 308 Read counter

Unit:
Κατεύθυνση Φορολογικό Δίκαιο
Library of the School of Law
Deposit date:
2019-02-13
Year:
2019
Author:
Garmpi Katerina
Supervisors info:
Ανδρέας Τσουρουφλής, Επίκουρος Καθηγητής Νομικής Σχολής ΕΚΠΑ
Original Title:
Η Σύμβαση Διαιτησίας της Ευρωπαϊκής Ένωσης
Languages:
Greek
Translated title:
The EU- Arbitration Convention
Summary:
Convention 90/436/EEC on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, known as the EU- Arbitration Convention, was concluded in 1990. It is a multilateral international law convention that establishes a procedure to eliminate double taxation resulting from the adjustment of profits between enterprises of different member states. In contrast to other bilateral double taxation treaties it includes provisions that impose a binding obligation on the Contracting States to eliminate the double taxation. The Convention covers taxes of income and is limited to violations of the arm’s length principle between associated enterprises and between independent parts of an enterprise. The EU- Arbitration Convention procedure includes three stages: 1. The Complaint Stage, 2. The Mutual Agreement Stage, and 3. The Arbitration Stage. If the competent authorities do not come to an agreement, they are bound to the opinion of the Advisory Commission. Although the effectiveness of the Convention has been questioned several times and its mechanisms have revealed some important shortcomings, it has achieved to come to an effective resolution of many tax disputes. In all cases, the EU-Arbitration Convention was the first step of a cross-border cooperation of the Member States concerning the elimination of double taxation as result of the adjustment of profits between associated enterprises.
Main subject category:
Law and Legislation
Other subject categories:
Tax Law
Keywords:
arbitration,arm’s length principle,associated enterprises,double taxation,transfer pricing
Index:
No
Number of index pages:
0
Contains images:
Yes
Number of references:
22
Number of pages:
52
File:
File access is restricted only to the intranet of UoA.

Η ΣΥΜΒΑΣΗ ΔΙΑΙΤΗΣΙΑΣ ΤΗΣ ΕΥΡΩΠΑΪΚΗΣ ΕΝΩΣΗΣ_ΚΑΤΕΡΙΝΑ ΓΑΡΜΠΗ.pdf
768 KB
File access is restricted only to the intranet of UoA.