Reference : Tax Treaty Arbitration in Luxembourg - National Report
Reports : Expert report
Law, criminology & political science : Tax law
Law / European Law
http://hdl.handle.net/10993/35700
Tax Treaty Arbitration in Luxembourg - National Report
English
Chaouche, Fatima mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Pantazatou, Aikaterini mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
In press
IBFD
13
[en] Mutual Assistance Procedure ; Arbitration ; Tax disputes
[en] Tax Treaty dispute resolution through the Mutual Assistance Procedure (MAP) is particularly relevant in Luxembourg. Luxembourg has, as of May 2018, 81 Double Tax Convention (henceforth, “DTC”) out of which only 12 provide for arbitration clauses. In contrast, while the Arbitration procedure is also available, it is barely used in practice as the MAP procedure proves to be the most common form of resolution of tax treaty dispute resolutions in Luxembourg.
Researchers ; Professionals ; Students ; General public
http://hdl.handle.net/10993/35700

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