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 -- 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
Summary
This book discusses, analyses and evaluates the governance, procedures and functioning of tax dispute resolution mechanisms within the European Union
