Resolution of cross-border tax disputes in the EU: which regulation?

The article describes the several instruments taxpayers have available to have their cases of double taxation eliminated. It is further analyzed which hierarchy applies between these instruments and what elements taxpayers need to take into account when deciding which instruments they will invoke

Publication Details

Journal
University of Groningen research database (University of Groningen / Centre for Information Technology)
Published
2024-12-31
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
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article

Resolution of cross-border tax disputes in the EU: which regulation?

University of Groningen research database (University of Groningen / Centre for Information Technology)
Taxation and Legal Issues
article

Resolution of cross-border tax disputes in the EU: which regulation?

article en

Abstract

The article describes the several instruments taxpayers have available to have their cases of double taxation eliminated. It is further analyzed which hierarchy applies between these instruments and what elements taxpayers need to take into account when deciding which instruments they will invoke

University of Groningen research database (University of Groningen / Centre for Information Technology)
Peace, Justice and strong institutions
Openalex Percentile: Top 33%
Taxation and Legal Issues
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