The directive on double taxation dispute resolution aims to provide an effective and efficient framework for the resolution of tax treaty disputes among member states. It addresses a number of shortcomings in the Arbitration Convention to ensure legal certainty, particularly in relation to access to the procedure, transparency and the length and effective conclusion of the process. National courts are given specific authority to intervene where there are failures in the appointment of the Advisory Commission and detailed requirements must be met in the case of independent members.

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