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Taxpayer participation in tax treaty dispute resolution /
"When taxpayers go global, can disputes and dispute resolution remain local? Unilateral administrative measures and domestic judicial systems will continue to be used for the resolution of international tax disputes, but the inherent limits of one-sided solutions to multi-sided problems are bou...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Amsterdam, The Netherlands]
IBFD,
2014.
|
| Colección: | IBFD Doctoral Series
vol. 28 |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000Mi 4500 | ||
|---|---|---|---|
| 001 | EBOOKCENTRAL_ocn909315775 | ||
| 003 | OCoLC | ||
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| 006 | m o d | ||
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| 008 | 150519t20142015ne ob 000 0 eng | ||
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| 019 | |a 1259284177 | ||
| 020 | |a 9087222262 | ||
| 020 | |a 9789087222260 |q (electronic bk.) | ||
| 029 | 0 | |a AU@ |b 000054780673 | |
| 035 | |a (OCoLC)909315775 |z (OCoLC)1259284177 | ||
| 050 | 4 | |a K4475 | |
| 082 | 0 | 4 | |a 343.0526 |2 23 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Perrou, Katerina, |e author. |4 aut | |
| 245 | 1 | 0 | |a Taxpayer participation in tax treaty dispute resolution / |c Katerina Perrou. |
| 264 | 1 | |a [Amsterdam, The Netherlands] |b IBFD, |c 2014. | |
| 264 | 4 | |c ©2015 | |
| 300 | |a 1 online resource. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 0 | |a IBFD Doctoral Series |v vol. 28 | |
| 500 | |a Part of the IBFD tax research platform. | ||
| 504 | |a Includes bibliographical references. | ||
| 505 | 0 | |a International tax dispute resolution: past, present and future -- Diplomatic protection and international tax disputes: an awkward cohabitation of two strangers -- International double taxation disputes as disputes between the State(s) and the taxpayer(s) -- A comparative perspective: private parties in international law disputes -- "Access to an effective remedy" and international tax disputes -- the creation of positive obligations for the States -- "Access" to an "effective remedy": the Domestic Courts option -- "Access" to an "effective remedy": the international route -- Direct taxpayer access to international tax dispute resolution mechanisms -- Redesigning the international tax dispute resolution mechanism -- Taxpayer participation in DTC dispute resolution in a nutshell. | |
| 520 | |a "When taxpayers go global, can disputes and dispute resolution remain local? Unilateral administrative measures and domestic judicial systems will continue to be used for the resolution of international tax disputes, but the inherent limits of one-sided solutions to multi-sided problems are bound to lead us to unsatisfactory results. Closer international cooperation becomes a sine qua non for the establishment of an international dispute resolution system that will possess all the fair trial guarantees of domestic judicial systems, but also cure its limited effectiveness, which does not extend beyond the geographical borders of one state. The striking discrepancy between domestic judicial systems and the international one (MAP and arbitration) is the phenomenon of the absent taxpayer. This may be explained, but at the current level of development of international (economic) law and human rights law it can no longer be justified. This analysis develops on two axes: (i) the access of private parties to international law remedies from the perspective of public international law; and (ii) the access of private parties to international law remedies from a human rights law perspective. A comparative analysis reveals that MAP as a form of diplomatic protection is not appropriate for international tax disputes. On the other hand, traditional public international law doctrine prohibiting the participation of private parties in international dispute resolution mechanisms has progressively shrunk. At the same time, prohibiting taxpayers direct access to MAP and arbitration procedures renders the tax treaty dispute resolution mechanism not compatible with the fair trial guarantees. | ||
| 520 | 8 | |a "The study concludes that certain amendments to the current MAP and arbitration procedures are required: the proposed enhanced dispute resolution system should provide for (i) direct taxpayer participation; (ii) functional multiparty proceedings; and (iii) administrative procedures (MAP) followed by judicial ones (arbitration)."--Extracted from the publisher website on May 19, 2015. | |
| 588 | |a Title from title screen, current to 30 August 2013 (viewed on May 19, 2015) | ||
| 546 | |a English. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Double taxation |x Treaties. | |
| 650 | 0 | |a Arbitration (International law) | |
| 650 | 0 | |a Dispute resolution (Law) | |
| 650 | 6 | |a Double imposition |x Traités. | |
| 650 | 6 | |a Règlement de conflits. | |
| 650 | 7 | |a Arbitration (International law) |2 fast | |
| 650 | 7 | |a Dispute resolution (Law) |2 fast | |
| 650 | 7 | |a Double taxation |2 fast | |
| 655 | 0 | |a Electronic books. | |
| 655 | 7 | |a Treaties |2 fast | |
| 710 | 2 | |a International Bureau of Fiscal Documentation, |e publisher. |4 pbl | |
| 758 | |i has work: |a Taxpayer participation in tax treaty dispute resolution (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFBmcPh7qQmkD7yxxF7Rw3 |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Perrou, Katerina |t Taxpayer participation in tax treaty dispute resolution |z 9789087222253 |w (OCoLC)876706232 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=30459277 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL30459277 | ||
| 938 | |a YBP Library Services |b YANK |n 14695099 | ||
| 938 | |a EBSCOhost |b EBSC |n 1553359 | ||
| 994 | |a 92 |b IZTAP | ||