Dispute Resolution in the EU : (Record no. 17588)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 11391nam a22005053i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC6176434 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724114210.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2018 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087224677 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789087224660 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC6176434 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL6176434 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1151196045 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KJE7130 |
| Item number | .P584 2018 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 347.2405 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Pit, Harm Mark. |
| 245 10 - TITLE STATEMENT | |
| Title | Dispute Resolution in the EU : |
| Remainder of title | The EU Arbitration Convention and the Dispute Resolution Directive. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Amsterdam : |
| Name of producer, publisher, distributor, manufacturer | IBFD Publications USA, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2018. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2018. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (1817 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | IBFD Doctoral Series ; |
| Volume/sequential designation | v.42 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- IBFD Doctoral Series -- Title -- Copyright -- Preface -- Abstract -- List of Abbreviations -- Introduction -- 1. Introductory Remarks -- 2. Clarification of the Research Subject -- 2.1. Basic features of the EU Arbitration Convention -- 2.2. New developments: The Dispute Resolution Directive -- 2.3. Previous studies concerning dispute resolution within the European Union -- 2.4. Necessity of an in-depth study of the EU Arbitration Convention -- 3. Aim and Purpose of this Book -- 4. Research Questions -- 4.1. Research questions in relation to the EU Arbitration Convention -- 4.2. Research question in relation to the Dispute Resolution Directive -- 5. Theoretical Framework -- 5.1. EU Arbitration Convention -- 5.1.1. Testing the Convention's governance -- 5.1.2. Testing the Convention's functioning -- 5.1.2.1. Defining the basis for testing the Convention's functioning -- 5.1.2.2. Testing framework -- 5.1.2.2.1. Formal scope of application -- 5.1.2.2.2. Material scope of application -- 5.1.2.2.3. Procedural functioning -- 5.1.3. Improving the EU Arbitration Convention's governance and functioning -- 5.2. The Dispute Resolution Directive -- 6. Undertaking the Evaluating Analysis -- 7. Taxonomy of the Book -- 7.1. General considerations -- 7.2. Part I: The EU Arbitration Convention -- 7.3. Part II: The Dispute Resolution Directive -- Part I: The EU Arbitration Convention -- Chapter 1: History and Recent Developments -- 1.1. Chapter overview -- 1.2. Period 1975-1984: Proposal for an Arbitration Directive and reception by Member States -- 1.2.1. Issuing of a proposal for an Arbitration Directive -- 1.2.1.1. Preliminary considerations -- 1.2.1.2. Road to the Arbitration Directive -- 1.2.1.3. General features of the Arbitration Directive -- 1.2.2. Reception of the Arbitration Directive proposal -- 1.2.2.1. General considerations. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 1.2.2.2. Reception by the European Parliament and Economic and Social Committee -- 1.2.2.3. Reception by the Council -- 1.2.2.4. Further proceedings -- 1.2.2.4.1. Discussions on the legal nature of the arbitration instrument -- 1.2.2.4.2. Proposal for a multilateral convention -- 1.3. Period 1984-1990: Negotiations on a multilateral convention -- 1.3.1. Breaking the deadlock: A single tax package -- 1.3.2. Breaking the deadlock: Signing of the EU Arbitration Convention -- 1.4. Period 1990-1999: Entry into force and discussions on practical implementation -- 1.5. Period 2000-2011: Commission's Study on company taxation in the internal market, installation of the EU JTPF and adoption of a Code of Conduct -- 1.5.1. General considerations -- 1.5.2. 2001: The Commission's Study on company taxation in the common market and its tax strategy -- 1.5.2.1. The Commission's 2001 Study on company taxation in the common market -- 1.5.2.2. The Commission's 2001 Communication on tax strategy -- 1.5.3. Installation of a Joint Forum on Transfer Pricing -- 1.5.3.1. Instalment process -- 1.5.3.2. EU JTPF's output -- 1.5.3.2.1. 2004 Communication -- 1.5.3.2.2. 2009 Communication -- 1.5.3.2.3. 2011 Communication -- 1.6. Period 2012-2017: Recent developments -- 1.7. Concluding remarks -- Chapter 2: General Overview -- 2.1. Chapter overview -- 2.2. Principal objective -- 2.3. Content -- 2.3.1. General overview -- 2.3.2. Procedural phases -- 2.4. Signatory states and accession of new states -- 2.4.1. General considerations -- 2.4.2. 1995: Accession of Austria, Finland and Sweden -- 2.4.3. 2005: Accession of the Czech Republic, Cyprus, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, the Slovak Republic and Slovenia -- 2.4.4. 2008: Accession of Bulgaria and Romania -- 2.4.5. 2014: Accession of Croatia -- 2.5. Additions: Code of Conduct. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 2.5.1. Process of adoption and implementation -- 2.5.2. Content -- 2.5.3. Revisions -- 2.5.3.1. 2009 revision -- 2.5.3.2. 2015-2016 revision -- 2.5.3.3. Future revisions -- 2.6. Language -- 2.6.1. Languages of the original signatory Member States -- 2.6.2. Language of the acceding Member States -- 2.6.2.1. 1995 Accession Convention -- 2.6.2.2. 2005 Accession Convention -- 2.6.2.3. 2008 Accession Decision -- 2.6.2.4. 2014 Accession Decision -- 2.7. Revision -- 2.8. Withdrawal -- 2.9. Termination -- 2.10. Evaluation -- Chapter 3: Ratification, Entry into Force, Running Period and Application of Cases -- 3.1. Chapter overview -- 3.2. Ratification and entry into force -- 3.2.1. EU Arbitration Convention -- 3.2.1.1. Provision of the EU Arbitration Convention -- 3.2.1.2. Work conducted by the EU JTPF -- 3.2.1.3. Provision of the Code of Conduct -- 3.2.1.4. Analysis -- 3.2.2. Accession conventions -- 3.2.2.1. Provision of the accession conventions -- 3.2.2.2. Work conducted by the EU JTPF -- 3.2.2.3. Provision of the Code of Conduct -- 3.2.2.4. Analysis -- 3.3. Running period -- 3.3.1. Provision of the EU Arbitration Convention -- 3.3.2. Work conducted by the EU JTPF -- 3.3.3. Provision of the Code of Conduct -- 3.3.4. Analysis -- 3.3.4.1. Clarification of the 5-year period -- 3.3.4.2. Starting point of the 5-year period -- 3.3.4.3. Renewal of the running period -- 3.4. Application of cases -- 3.4.1. Provision of the EU Arbitration Convention -- 3.4.2. Work conducted by the EU JTPF -- 3.4.2.1. General considerations -- 3.4.2.2. Requests submitted prior to the expiration of the Convention's initial running period -- 3.4.2.3. Requests submitted during the interim period -- 3.4.2.3.1. Initial discussions -- 3.4.2.3.2. Common commencement date of the 2-year deadline during the interim period. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 3.4.2.4. Application of cases in states that acceded to the EU Arbitration Convention -- 3.4.3. Provision of the Code of Conduct -- 3.4.4. Analysis -- 3.4.4.1. Application of cases during the initial running period: 1995-1999 -- 3.4.4.2. Application of cases during the interim period: 2000-2004 -- 3.4.4.2.1. General considerations -- 3.4.4.2.2. Resolution of cases initiated during the Convention's initial running period -- 3.4.4.2.3. Resolution of cases initiated during the interim period -- 3.4.4.3. Application of cases after the EU Arbitration Convention re-entered into force -- 3.4.4.4. Application of cases in respect of acceding Member States -- 3.5. Evaluation -- Chapter 4: Usage -- 4.1. Chapter overview -- 4.2. Collection of data -- 4.3. Cases under the EU Arbitration Convention -- 4.3.1. General considerations -- 4.3.2. 1995-1999 -- 4.3.3. Period 2000-2011 -- 4.3.3.1. Number of cases -- 4.3.3.2. Initiated arbitration procedures -- 4.3.4. Period from 2012 onwards -- 4.3.4.1. Number of cases -- 4.3.4.1.1. Rejected requests for the application of the EU Arbitration Convention -- 4.3.4.1.2. Time period between submission of a request and the initiation of the mutual agreement procedure -- 4.3.4.1.3. Number of pending cases -- 4.3.4.1.4. Cases pending more than 2 years -- 4.3.4.2. Initiated arbitration procedures -- 4.4. Analysis -- 4.4.1. General considerations -- 4.4.2. Quality of published data -- 4.4.2.1. Period 1995-1999 -- 4.4.2.2. Period 2000-2011 -- 4.4.2.3. Period 2012 onwards -- 4.4.2.4. Evaluation -- 4.4.3. Analysis of the published data -- 4.4.3.1. Requests submitted under the EU Arbitration Convention -- 4.4.3.2. Acceptance and rejection of cases -- 4.4.3.3. Number of pending cases -- 4.4.3.3.1. Validity of the reported pending cases -- 4.4.3.3.2. Completion time of pending cases. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 4.4.3.4. Reference of cases to the arbitration procedure -- 4.5. Evaluation and concluding remarks -- Chapter 5: Legal Status -- 5.1. Chapter overview -- 5.2. The constitutional framework for eliminating double taxation within the internal market -- 5.2.1. General considerations -- 5.2.2. Adoption of directives: Article 100 of the EEC Treaty and its successor provisions -- 5.2.2.1. Starting point: Article 100 of the EEC Treaty and developments in harmonization -- 5.2.2.2. Directives in the field of taxation: Articles 113 and 115 of the TFEU -- 5.2.2.3. Legal status of directives under EU law -- 5.2.3. Other possible measures in the field of direct taxation: Former article 220 of the EEC Treaty -- 5.2.3.1. General considerations -- 5.2.3.2. Enforcement of compliance of Member States with the obligations laid down in article 220 of the EEC Treaty -- 5.2.3.2.1. No direct effect of article 220 of the EEC Treaty -- 5.2.3.2.2. Enforcement of elimination of double taxation under article 220 of the EEC Treaty -- 5.2.3.3. Content of article 220 of the EEC Treaty -- 5.2.3.3.1. Clarification of the words "with each other" -- 5.2.3.3.2. Clarification of the words "in so far as necessary" -- 5.2.3.3.3. Clarification of the words "engage in negotiations" -- 5.2.4. Principles defining competence of the EU institutions -- 5.3. Lawful conclusion of the EU Arbitration Convention: Relationship between article 100 of the EEC Treaty and article 220 of the EEC Treaty -- 5.3.1. General considerations -- 5.3.2. Competence of the Commission to propose and of the Council to adopt the proposed Arbitration Directive -- 5.3.2.1. Distorting effects of double taxation on the functioning of the internal market -- 5.3.2.2. The European Union's competence based on the principle of proportionality. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 5.3.3. Competence of Member States to adopt measures on the basis of article 220 of the EEC Treaty despite the fact that the EU already proposed similar harmonization measures. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book discusses, analyses and evaluates the governance, procedures and functioning of tax dispute resolution mechanisms within the European Union. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Council of the European Union.-Council directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Pit, Harm Mark |
| Title | Dispute Resolution in the EU |
| Place, publisher, and date of publication | Amsterdam : IBFD Publications USA, Incorporated,c2018 |
| International Standard Book Number | 9789087224660 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | IBFD Doctoral Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176434">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176434</a> |
| Public note | Click to View |
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