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.
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam
IBFD Publications USA, Incorporated
2021
|
| Schlagworte: | |
| Online-Zugang: | UER01 |
| Zusammenfassung: | This book is the first of its kind to abridge the whole phenomenon of cross-border tax disputes, from their prevention to their settlement. 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. |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 online resource (581 pages) |
| ISBN: | 9789087226633 |
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Datensatz im Suchindex
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| author | Pistone, Pasquale 1968- |
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| dewey-ones | 336 - Public finance |
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| dewey-search | 336.206 |
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| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | DE-604.BV048419684 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:27:18Z |
| indexdate | 2024-07-10T09:37:42Z |
| institution | BVB |
| isbn | 9789087226633 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033798010 |
| oclc_num | 1344249019 |
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| physical | 1 online resource (581 pages) |
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| publishDate | 2021 |
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| spelling | Pistone, Pasquale 1968- Verfasser (DE-588)142120863 aut Flexible multi-tier dispute resolution in international tax disputes editors: Pasquale Pistone, Jan J.P. de Goede Amsterdam IBFD Publications USA, Incorporated 2021 1 online resource (581 pages) txt rdacontent c rdamedia cr rdacarrier Description based on publisher supplied metadata and other sources This book is the first of its kind to abridge the whole phenomenon of cross-border tax disputes, from their prevention to their settlement. 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. Tax evasion (International law) Taxation-Law and legislation Electronic books De Goede, Jan J.P. Sonstige oth Erscheint auch als Druck-Ausgabe 978-90-8722-662-6 |
| spellingShingle | Pistone, Pasquale 1968- Flexible multi-tier dispute resolution in international tax disputes |
| title | Flexible multi-tier dispute resolution in international tax disputes |
| title_auth | Flexible multi-tier dispute resolution in international tax disputes |
| title_exact_search | Flexible multi-tier dispute resolution in international tax disputes |
| title_exact_search_txtP | Flexible multi-tier dispute resolution in international tax disputes |
| title_full | Flexible multi-tier dispute resolution in international tax disputes editors: Pasquale Pistone, Jan J.P. de Goede |
| title_fullStr | Flexible multi-tier dispute resolution in international tax disputes editors: Pasquale Pistone, Jan J.P. de Goede |
| title_full_unstemmed | Flexible multi-tier dispute resolution in international tax disputes editors: Pasquale Pistone, Jan J.P. de Goede |
| title_short | Flexible multi-tier dispute resolution in international tax disputes |
| title_sort | flexible multi tier dispute resolution in international tax disputes |
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