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Article 22 Multilateraal Verdrag ter implementatie van aan belastingverdragen gerelateerde maatregelen ter voorkoming van grondslaguitholling en winstverschuiving

ARBITRATION

For the purposes of this Part and the provisions of the relevant Covered Tax Agreement that provide for resolution of cases through mutual agreement, the mutual agreement procedure, as well as the arbitration proceeding, with respect to a case shall terminate if, at any time after a request for arbitration has been made and before the arbitration panel has delivered its decision to the competent authorities of the Contracting Jurisdictions:

a) the competent authorities of the Contracting Jurisdictions reach a mutual agreement to resolve the case; or

b) the person who presented the case withdraws the request for arbitration or the request for a mutual agreement procedure.

Regeling
Multilateraal Verdrag ter implementatie van aan belastingverdragen gerelateerde maatregelen ter voorkoming van grondslaguitholling en winstverschuiving
Soort
Verdrag
Geldend vanaf
01-07-2019
BWB-id
BWBV0006679
Versie
2019-07-01_0

In de hele regeling · Officiële tekst op wetten.overheid.nl