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.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Pistone, Pasquale
Otros Autores: de, Jan J. P.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2021.
Temas:
Tax evasion (International law)
Fraude fiscale (Droit international)
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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

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