International: The ECJ as arbitration court for the new Austria-Germany tax treaty

• Autores: Mario Züger
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 3, 2000, págs. 101-105
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This article discusses the implications of using the European Court of Justice as arbitration court for tax disputes which cannot be settled by a mutual agreement procedure within three years.