European Union - Commission Initiative To Improve Dispute Settlement Mechanisms within the European Union – The EU Arbitration Convention (90/436)
- European Union
- H.M. Pit
- European Taxation, 2016 (Volume 56), No 11
- 20 October 2016
On 17 June 2015, the European Commission announced its action plan on a fair and efficient corporate tax system in the European Union, which includes plans to improve dispute resolution procedures within the European Union, particularly focusing on the EU Arbitration Convention (90/436). This article discusses and evaluates these plans in light of the functioning of the Convention, taking into account developments at the international level, such as within the OECD.