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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Perrou, Katerina (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Amsterdam, The Netherlands] IBFD, 2014.
Colección:IBFD Doctoral Series vol. 28
Temas:
Double taxation > Treaties.
Arbitration (International law)
Dispute resolution (Law)
Double imposition > Traités.
Règlement de conflits.
Double taxation
Electronic books.
Treaties
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

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