Proposal to construct obligation of prior consultation in the application of the EC Arbitration Convention

Type

Journal

Author

Carreño, F.; Canta, J.

Published Date

July 1, 2003

Issue

International Transfer Pricing Journal 2003 (Volume 10), No. 4

Part of ""Comparative survey : prior consultation in the application of the EC Arbitration Convention". This article will investigate whether prior consultation could be implemented by the Spanish tax authorities in their auditing practice.

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Proposal to construct obligation of prior consultation in the application of the EC Arbitration Convention