Cargando…
Flexible Multi-Tier Dispute Resolution in International Tax Disputes.
This book is the first of its kind to abridge the whole phenomenon of cross-border tax disputes, from their prevention to their settlement.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD Publications USA, Incorporated,
2021.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000Mi 4500 | ||
|---|---|---|---|
| 001 | EBOOKCENTRAL_on1232279866 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m o d | ||
| 007 | cr cnu---unuuu | ||
| 008 | 210123s2021 ne o ||| 0 eng d | ||
| 040 | |a EBLCP |b eng |e rda |c EBLCP |d YDXIT |d OCLCO |d OCLCF |d OCLCO |d OCLCQ |d OCLCO | ||
| 020 | |a 9789087226633 | ||
| 020 | |a 9087226632 | ||
| 029 | 1 | |a AU@ |b 000071377727 | |
| 035 | |a (OCoLC)1232279866 | ||
| 050 | 4 | |a K4486 |b .P57 2021 | |
| 082 | 0 | 4 | |a 172.1 |2 23 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Pistone, Pasquale. | |
| 245 | 1 | 0 | |a Flexible Multi-Tier Dispute Resolution in International Tax Disputes. |
| 260 | |a Amsterdam : |b IBFD Publications USA, Incorporated, |c 2021. | ||
| 300 | |a 1 online resource (581 p.) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 500 | |a Description based upon print version of record. | ||
| 505 | 0 | |a Cover -- Title -- Copyright -- Preface -- Introduction -- 1. Background and reason of the research -- 1.1. Growing number of cross-border tax disputes -- 1.2. Flexible multi-tier solutions for international tax disputes -- 1.3. Mediation in international tax disputes -- 2. Purpose and scope of the research -- 3. Methodology, approach and the research partners -- Appendix 1: Research Blocks -- Stage 0-2 (excluding mediation): Prevention and facilitation of the settlement of tax disputes -- Stage 2: Mediation -- Stage 3 | |
| 505 | 8 | |a Part I: Prevention of Tax Disputes and Facilitation of Their Settlement in Domestic and Cross-Border Situations -- Chapter 1: Flexible Multi-Tier Dispute Resolution: The Croatian Experience -- 1.1. Introduction -- 1.2. Prevention of international tax disputes -- 1.2.1. Domestic: Between taxpayers and tax authorities -- 1.2.2. International: Between disputing states -- 1.3. Partners are capable of dealing with international tax disputes -- 1.3.1. Domestic: Between taxpayers and tax authorities -- 1.3.1.1. General framework | |
| 505 | 8 | |a 1.3.1.2. Mechanisms to guarantee the correct interpretation of tax legislation -- 1.3.1.2.1. Rulings -- 1.3.1.2.2. APAs (advance pricing agreements) -- 1.3.1.2.3. Final interview -- 1.3.1.2.4. Tax settlement -- 1.3.2. International: Between states -- 1.4. Concluding remarks -- Chapter 2: Flexible Multi-Tier Dispute Resolution: The German Experience -- 2.1. Introduction -- 2.2. Unilateral procedures dealing with international tax disputes between taxpayers and tax authorities within a state -- 2.2.1. Rulings regarding future transactions -- 2.2.1.1. Advance rulings -- 2.2.1.2. Unilateral APA | |
| 505 | 8 | |a 2.2.1.3. Enhanced relationships -- 2.2.2. Contracts under public law regarding past transactions -- 2.3. Bi- or multilateral procedures dealing with international tax disputes between states -- 2.3.1. Bi- or multilateral APA -- 2.3.2. Cross-border rulings, cooperation and information exchange -- 2.4. Summary -- The Use of Independent Non-Judicial Bodies in the Settlement of Tax Disputes: Selected National Experiences -- Chapter 3: The Use of a Third Person other than a Court in Order to Deal with Tax Disputes: The Greek Experience -- 3.1. Introduction | |
| 505 | 8 | |a 3.2. The use of third parties for the resolution of domestic tax disputes between the state and the taxpayer -- 3.2.1. The Directorate for Dispute Resolution of the Independent Authority for Public Revenue -- 3.2.2. The Greek Ombudsman -- 3.3. The use of third parties for the resolution of international tax disputes between states -- 3.4. Concluding remarks -- Chapter 4: The Settlement Commission in the Indian Experience -- 4.1. Background -- 4.2. The evolution of the essential legal provisions in brief -- 4.3. Procedure to be followed upon receipt of application for settlement | |
| 500 | |a 4.4. Time limit for disposal of cases by the Settlement Commission. | ||
| 520 | |a This book is the first of its kind to abridge the whole phenomenon of cross-border tax disputes, from their prevention to their settlement. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Tax evasion (International law) | |
| 650 | 6 | |a Fraude fiscale (Droit international) | |
| 650 | 7 | |a Tax evasion (International law) |2 fast | |
| 700 | 1 | |a de, Jan J. P. | |
| 776 | 0 | 8 | |i Print version: |a Pistone, Pasquale |t Flexible Multi-Tier Dispute Resolution in International Tax Disputes |d Amsterdam : IBFD Publications USA, Incorporated,c2021 |z 9789087226626 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6460376 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6460376 | ||
| 994 | |a 92 |b IZTAP | ||