Volume 47 (2019) / Issue 8/9

Jérôme Monsenego, 'Does the Achmea Case Prevent the Resolution of Tax Treaty Disputes through Arbitration?' (2019) 47 Intertax, Issue 8/9, pp. 725–736

Abstract

In this article the author investigates whether, and if so to what extent, the Achmea case may have an impact on the resolution of disputes involving tax treaties through arbitration. It is concluded that both tax treaty arbitration under Article 25(5) of the 2017 OECD Model and the dispute resolution mechanisms included in the Dispute Resolution Directive are compatible with the Achmea case.

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ISSN: 0165-2826
ID: TAXI2019071