Dispute Resolution under the 2017 Multilateral Tax Convention: Belgian constitutional and EU law aspects

Resolución de conflictos según el Convenio fiscal multilateral de 2017: aspectos constitucionales belgas y comunitarios

Abstract

In the light of the new possibilities offered by the BEPS Multilateral Tax Convention, this article explores how a European Union Member State such as Belgium has given shape to it, in order to ensure the respect for the constitutional rule and the Community Law requirements, in the particular field of dispute resolution in tax matters.