How does the EU-arbitration convention function in practice? Practical experiences of being a member of two advisory (arbitration) commissions. The role of the representatives of the disputing states - which should it be?. The role of the independent members taking into account that they usually form the majority that decides the outcome of the arbitration procedure. The Convention's description of the practical functioning of the commissions needs improvements. Long time span between the start of the tax dispute and the arbitration procedure. The importance of hearings with the companies involved. The question of publication of the decisions of the arbitration committee. Few cases of arbitration - still of great importance.
Intertax