This book is the first of its kind to abridge the whole phenomenon of cross-border tax disputes, from their prevention to their settlement.

Bibliographische Detailangaben

1. Verfasser:	Pistone, Pasquale 1968- (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Amsterdam IBFD Publications USA, Incorporated 2021
Schlagworte:	Tax evasion (International law) Taxation-Law and legislation Electronic books
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