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The Double Taxation Dispute Resolution (EU) Regulations 2020 (revoked)

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You searched for provisions that are applicable to Wales. The matching provisions are highlighted below. Where no highlighting is shown the matching result may be contained within a footnote.

  1. Introductory TextNext Match

  2. PART 1 PreliminaryPrevious MatchNext Match

    1. 1.Citation and commencementPrevious MatchNext Match

    2. 2.EffectPrevious MatchNext Match

    3. 3.General interpretative provisionsPrevious MatchNext Match

    4. 4.The meaning of question in disputePrevious MatchNext Match

    5. 5.The meaning of resident for tax purposesPrevious MatchNext Match

  3. PART 2 Complaints about a question in disputePrevious MatchNext Match

    1. CHAPTER 1 Submitting a complaint and its effect etcPrevious MatchNext Match

      1. 6.Submitting a complaint to the CommissionersPrevious MatchNext Match

      2. 7.Information to be provided by the complainant when the complaint is submittedPrevious MatchNext Match

      3. 8.Complaint to be submitted to other competent authorities concernedPrevious MatchNext Match

      4. 9.Exception for individuals and smaller undertakingsPrevious MatchNext Match

      5. 10.Effect of submitting the complaint etcPrevious MatchNext Match

    2. CHAPTER 2 Acknowledgement and requests for further informationPrevious MatchNext Match

      1. 11.Acknowledgement of receipt of the complaintPrevious MatchNext Match

      2. 12.Requests by the Commissioners for further informationPrevious MatchNext Match

    3. CHAPTER 3 Decision to accept or reject the complaintPrevious MatchNext Match

      1. 13.Decision of the Commissioners to accept or reject the complaintPrevious MatchNext Match

    4. CHAPTER 4 Challenging decisions to reject complaintsPrevious MatchNext Match

      1. 14.Appeal to competent court against decision of Commissioners to reject the complaintPrevious MatchNext Match

      2. 15.Request to set up an Advisory Commission for the purposes of giving opinions on decisions to accept and reject the complaintPrevious MatchNext Match

      3. 16.Advisory Commission opinion on decisions to accept or reject the complaintPrevious MatchNext Match

    5. CHAPTER 5 Withdrawal of complaintPrevious MatchNext Match

      1. 17.Withdrawal of the complaint by the complainantPrevious MatchNext Match

  4. PART 3 Resolving a question in disputePrevious MatchNext Match

    1. CHAPTER 1 Resolving the question in dispute on a unilateral basisPrevious MatchNext Match

      1. 18.Decision by Commissioners to resolve question in dispute on a unilateral basisPrevious MatchNext Match

      2. 19.Decision by other competent authority concerned to resolve the question in dispute on a unilateral basisPrevious MatchNext Match

    2. CHAPTER 2 Resolving a question in dispute by mutual agreementPrevious MatchNext Match

      1. 20.The mutual agreement procedure etcPrevious MatchNext Match

      2. 21.Request for information during a mutual agreement procedurePrevious MatchNext Match

      3. 22.Mutual agreement procedure following Advisory Commission opinion on decision to reject the complaintPrevious MatchNext Match

      4. 23.Extension of the MAP periodPrevious MatchNext Match

      5. 24.Termination of a mutual agreement procedure due to a judgment of a courtPrevious MatchNext Match

      6. 25.Suspension of a mutual agreement procedure due to judicial or administrative proceedingsPrevious MatchNext Match

      7. 26.Dispute resolved by mutual agreementPrevious MatchNext Match

      8. 27.Duty to inform the complainant if dispute not resolved by mutual agreementPrevious MatchNext Match

    3. CHAPTER 3 Resolving a question in dispute: referral to Advisory CommissionPrevious MatchNext Match

      1. 28.Request to set up an Advisory Commission for the purpose of resolving the question in disputePrevious MatchNext Match

      2. 29.Advisory Commission not to be set up or proceedings terminated etc where the question in dispute resolved by courtPrevious MatchNext Match

      3. 30.Advisory Commission not to be set up or proceedings stayed in culpable penalty casesPrevious MatchNext Match

      4. 31.Refusal to set up an Advisory Commission in a case not involving double taxationPrevious MatchNext Match

      5. 32.Advisory Commission opinion on resolution of the question in disputePrevious MatchNext Match

    4. CHAPTER 4 Resolving a question in dispute: referral to Alternative Dispute Resolution CommissionPrevious MatchNext Match

      1. 33.Setting up an Alternative Dispute Resolution CommissionPrevious MatchNext Match

    5. CHAPTER 5 Resolving a question in dispute: final decision of competent authoritiesPrevious MatchNext Match

      1. 34.The final decision of the competent authoritiesPrevious MatchNext Match

      2. 35.Publication of the final decision of the competent authorities or an abstract of itPrevious MatchNext Match

  5. PART 4 Advisory Commission: composition, procedure and costs etcPrevious MatchNext Match

    1. CHAPTER 1 PreliminaryPrevious MatchNext Match

      1. 36.Interpretation of PartPrevious MatchNext Match

    2. CHAPTER 2 CompositionPrevious MatchNext Match

      1. 37.Composition of the Advisory CommissionPrevious MatchNext Match

    3. CHAPTER 3 Representatives of the CommissionersPrevious MatchNext Match

      1. 38.Representatives of the Commissioners on an Advisory CommissionPrevious MatchNext Match

    4. CHAPTER 4 Independent persons of standingPrevious MatchNext Match

      1. 39.Nominations for the list of independent persons of standingPrevious MatchNext Match

      2. 40.Objections to nominations for the list of independent persons of standingPrevious MatchNext Match

      3. 41.Independent persons of standing and substitutes: appointments etcPrevious MatchNext Match

      4. 42.Objections to appointments of independent persons of standingPrevious MatchNext Match

      5. 43.Request for disclosure of information about an independent person of standing etcPrevious MatchNext Match

    5. CHAPTER 5 The chairPrevious MatchNext Match

      1. 44.Election of the chairPrevious MatchNext Match

    6. CHAPTER 6 Appointments following application to competent courtPrevious MatchNext Match

      1. 45.Competent court: appointments of independent persons of standing and the chairPrevious MatchNext Match

    7. CHAPTER 7 Rules of FunctioningPrevious MatchNext Match

      1. 46.The Rules of Functioning agreed by the Commissioners etcPrevious MatchNext Match

      2. 47.The standard Rules of FunctioningPrevious MatchNext Match

    8. CHAPTER 8 Information sharing and representationPrevious MatchNext Match

      1. 48.Provision of information to an Advisory CommissionPrevious MatchNext Match

      2. 49.Advisory Commission: wrongful disclosurePrevious MatchNext Match

      3. 50.Affected persons: non-disclosure declaration and wrongful disclosurePrevious MatchNext Match

      4. 51.Affected persons appearing or being represented before Advisory CommissionPrevious MatchNext Match

    9. CHAPTER 9 CostsPrevious MatchNext Match

      1. 52.Costs of the Advisory CommissionPrevious MatchNext Match

      2. 53.Costs incurred by the complainantPrevious MatchNext Match

  6. PART 5 Alternative Dispute Resolution Commission: composition and form etcPrevious MatchNext Match

    1. 54.Alternative Dispute Resolution Commission: agreement about its composition and formPrevious MatchNext Match

    2. 55.Alternative Dispute Resolution Commission: application of Part 4Previous MatchNext Match

  7. SignaturePrevious MatchNext Match

  8. Explanatory NotePrevious Match

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