Schiedsverfahren; internationales Steuerrecht; EU Schiedskonvention; EU Streitbeilegungsrichtlinie; Rechtsstaat; Grundrechte
Abstract :
[en] This contribution considers the opportunities created for thee improvement of international tax dispute resolution by various types of arbitration mechanisms, as well as their legal and political limits in light of superior norms, in particular constitutional law requirements, EU fundamental rights, and internal market rules.
Disciplines :
European & international law Tax law
Author, co-author :
Haslehner, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
External co-authors :
no
Language :
English
Title :
Chancen und Grenzen von Schiedsverfahren im internationalen Steuerrecht
Alternative titles :
[en] Opportunities and limits to arbitration in international taxation
Publication date :
September 2022
Main work title :
Zukunftsfragen des deutschen Steuerrechts IV
Main work alternative title :
[en] Questions for the future of German Tax Law (Vol. 4)