Code of conduct for the effective implementation of the Convention on the eli... (42006X0728(02))
INHALT
Code of conduct for the effective implementation of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises
- Code of conduct for the effective implementation of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises
- 1. The starting point of the three-year period (deadline for submitting the request according to Article 6(1) of the Arbitration Convention
- 2. The starting point of the two-year period (Article 7(1) of the Arbitration Convention)
- 3. Mutual agreement procedures under the Arbitration Convention
- 3.1 General provisions
- 3.2 Practical functioning and transparency
- 3.3 Exchange of position papers
- 3.4 Double tax treaties between Member States
- 4. Proceedings during the second phase of the Arbitration Convention
- 4.1 List of independent persons
- 4.2 Establishment of the advisory commission
- 4.3 Functioning of the advisory commission
- 4.4 Opinion of the advisory commission
- 5. Suspension of tax collection during cross border dispute resolution procedures
- 6. Accession of new EU Member States to the Arbitration Convention
- 7. Final provisions
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