Dispute resolution under tax treaties and beyond:
Dispute Resolution under Tax Treaties and Beyond is a detailed and comprehensive study on tax dispute resolution mechanisms, with a specific focus on tax treaty disputes
Saved in:
| Other Authors: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Amsterdam
IBFD
[2023]
|
| Series: | EC and international tax law series
Vol. 20 |
| Subjects: | |
| Summary: | Dispute Resolution under Tax Treaties and Beyond is a detailed and comprehensive study on tax dispute resolution mechanisms, with a specific focus on tax treaty disputes |
| Physical Description: | lxi, 1196 Seiten Diagramme 24 cm |
| ISBN: | 9789087228545 9087228546 |
Staff View
MARC
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| 020 | |a 9087228546 |9 90-872-2854-6 | ||
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| 245 | 1 | 0 | |a Dispute resolution under tax treaties and beyond |c edited by Prof. Guglielmo Maisto |
| 264 | 1 | |a Amsterdam |b IBFD |c [2023] | |
| 300 | |a lxi, 1196 Seiten |b Diagramme |c 24 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a EC and international tax law series |v Vol. 20 | |
| 505 | 8 | |a Chapter 1: Paragraph 1 of Article 25 of the OECD Model -Persons Entitled to MAP -- Chapter 2: Actions of One or Both Contracting States -- Chapter 3: The Meaning of "Result or Will Result inTaxation Not in Accordance with theProvisions of This Convention" -- Chapter 4: Time Limits for Submitting the Case -- Chapter 5: Acceptance and Denial of MAP Requestsand Related Remedies -- Chapter 6: Judicial Control of the MAP Process -- Chapter 7: A Judicial Experience on MAPs in the Contextof the Domestic Legal System 1 -- Chapter 8: The Resolution of "Difficulties" or "Doubts"Related to the Interpretation and Applicationof a Tax Treaty and Consultation in Cases NotProvided for in the Treaty -- Chapter 9: Dangerous Transplantation: Importing BigGovernment into Article 3(2) of the 2017OECD Model Tax Convention -- Chapter 10: Scope of Arbitration under the OECD andUN Model Provisions -- Chapter 11: Joint Commission and Consultation -- | |
| 505 | 8 | |a Chapter 12: Procedural Aspects of Arbitration -- Chapter 13: Coordination of Tax Arbitration Instrumentsand Their Interaction with EU Law -- Chapter 14: The OECD/G20 Global Minimum Tax andDispute Resolution: A Workable SolutionBased on Article 25(3) of the OECD Model,the Principle of Reciprocity and the GloBEModel Rules -- Chapter 15: Transparency and Dispute Resolution -- Chapter 16: Improving Taxpayers' Rights in the Settlement of Cross-Border Tax Disputes -- Chapter 17: The Relation between Investment Treatiesand Tax Treaties: Some considerations basedon articles 30 and 59 of the Vienna Convention on the Law of Treaties -- Chapter 18: Dispute Resolution: Quo Vadis? -- Chapter 20: Brazil -- Chapter 21: Canada -- Chapter 22: Denmark -- Chapter 23: Finland -- Chapter 24: France -- Chapter 25: Germany -- Chapter 26: India -- Chapter 27: Italy -- Chapter 28: Netherlands -- Chapter 29: Norway -- Chapter 30: South Africa -- Chapter 31: Spain -- Chapter 32: Switzerland -- | |
| 505 | 8 | |a Chapter 33: United Nations -- Chapter 34: United States | |
| 520 | 3 | |a Dispute Resolution under Tax Treaties and Beyond is a detailed and comprehensive study on tax dispute resolution mechanisms, with a specific focus on tax treaty disputes | |
| 653 | 0 | |a Double taxation / Treaties | |
| 653 | 0 | |a Dispute resolution (Law) | |
| 655 | 7 | |0 (DE-588)4143413-4 |a Aufsatzsammlung |2 gnd-content | |
| 700 | 1 | |a Maisto, Guglielmo |d 1952- |0 (DE-588)170810704 |4 edt | |
| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe, EPUB |z 978-90-8722-855-2 |
| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe, PDF |z 978-90-8722-856-9 |
| 830 | 0 | |a EC and international tax law series |v Vol. 20 |w (DE-604)BV023256131 |9 20 | |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-034633622 | ||
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| building | Verbundindex |
| bvnumber | BV049373719 |
| contents | Chapter 1: Paragraph 1 of Article 25 of the OECD Model -Persons Entitled to MAP -- Chapter 2: Actions of One or Both Contracting States -- Chapter 3: The Meaning of "Result or Will Result inTaxation Not in Accordance with theProvisions of This Convention" -- Chapter 4: Time Limits for Submitting the Case -- Chapter 5: Acceptance and Denial of MAP Requestsand Related Remedies -- Chapter 6: Judicial Control of the MAP Process -- Chapter 7: A Judicial Experience on MAPs in the Contextof the Domestic Legal System 1 -- Chapter 8: The Resolution of "Difficulties" or "Doubts"Related to the Interpretation and Applicationof a Tax Treaty and Consultation in Cases NotProvided for in the Treaty -- Chapter 9: Dangerous Transplantation: Importing BigGovernment into Article 3(2) of the 2017OECD Model Tax Convention -- Chapter 10: Scope of Arbitration under the OECD andUN Model Provisions -- Chapter 11: Joint Commission and Consultation -- Chapter 12: Procedural Aspects of Arbitration -- Chapter 13: Coordination of Tax Arbitration Instrumentsand Their Interaction with EU Law -- Chapter 14: The OECD/G20 Global Minimum Tax andDispute Resolution: A Workable SolutionBased on Article 25(3) of the OECD Model,the Principle of Reciprocity and the GloBEModel Rules -- Chapter 15: Transparency and Dispute Resolution -- Chapter 16: Improving Taxpayers' Rights in the Settlement of Cross-Border Tax Disputes -- Chapter 17: The Relation between Investment Treatiesand Tax Treaties: Some considerations basedon articles 30 and 59 of the Vienna Convention on the Law of Treaties -- Chapter 18: Dispute Resolution: Quo Vadis? -- Chapter 20: Brazil -- Chapter 21: Canada -- Chapter 22: Denmark -- Chapter 23: Finland -- Chapter 24: France -- Chapter 25: Germany -- Chapter 26: India -- Chapter 27: Italy -- Chapter 28: Netherlands -- Chapter 29: Norway -- Chapter 30: South Africa -- Chapter 31: Spain -- Chapter 32: Switzerland -- Chapter 33: United Nations -- Chapter 34: United States |
| ctrlnum | (DE-599)BVBBV049373719 |
| format | Book |
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| genre | (DE-588)4143413-4 Aufsatzsammlung gnd-content |
| genre_facet | Aufsatzsammlung |
| id | DE-604.BV049373719 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T22:55:12Z |
| indexdate | 2024-07-10T10:02:55Z |
| institution | BVB |
| isbn | 9789087228545 9087228546 |
| language | English |
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| owner_facet | DE-M382 |
| physical | lxi, 1196 Seiten Diagramme 24 cm |
| publishDate | 2023 |
| publishDateSearch | 2023 |
| publishDateSort | 2023 |
| publisher | IBFD |
| record_format | marc |
| series | EC and international tax law series |
| series2 | EC and international tax law series |
| spelling | Dispute resolution under tax treaties and beyond edited by Prof. Guglielmo Maisto Amsterdam IBFD [2023] lxi, 1196 Seiten Diagramme 24 cm txt rdacontent n rdamedia nc rdacarrier EC and international tax law series Vol. 20 Chapter 1: Paragraph 1 of Article 25 of the OECD Model -Persons Entitled to MAP -- Chapter 2: Actions of One or Both Contracting States -- Chapter 3: The Meaning of "Result or Will Result inTaxation Not in Accordance with theProvisions of This Convention" -- Chapter 4: Time Limits for Submitting the Case -- Chapter 5: Acceptance and Denial of MAP Requestsand Related Remedies -- Chapter 6: Judicial Control of the MAP Process -- Chapter 7: A Judicial Experience on MAPs in the Contextof the Domestic Legal System 1 -- Chapter 8: The Resolution of "Difficulties" or "Doubts"Related to the Interpretation and Applicationof a Tax Treaty and Consultation in Cases NotProvided for in the Treaty -- Chapter 9: Dangerous Transplantation: Importing BigGovernment into Article 3(2) of the 2017OECD Model Tax Convention -- Chapter 10: Scope of Arbitration under the OECD andUN Model Provisions -- Chapter 11: Joint Commission and Consultation -- Chapter 12: Procedural Aspects of Arbitration -- Chapter 13: Coordination of Tax Arbitration Instrumentsand Their Interaction with EU Law -- Chapter 14: The OECD/G20 Global Minimum Tax andDispute Resolution: A Workable SolutionBased on Article 25(3) of the OECD Model,the Principle of Reciprocity and the GloBEModel Rules -- Chapter 15: Transparency and Dispute Resolution -- Chapter 16: Improving Taxpayers' Rights in the Settlement of Cross-Border Tax Disputes -- Chapter 17: The Relation between Investment Treatiesand Tax Treaties: Some considerations basedon articles 30 and 59 of the Vienna Convention on the Law of Treaties -- Chapter 18: Dispute Resolution: Quo Vadis? -- Chapter 20: Brazil -- Chapter 21: Canada -- Chapter 22: Denmark -- Chapter 23: Finland -- Chapter 24: France -- Chapter 25: Germany -- Chapter 26: India -- Chapter 27: Italy -- Chapter 28: Netherlands -- Chapter 29: Norway -- Chapter 30: South Africa -- Chapter 31: Spain -- Chapter 32: Switzerland -- Chapter 33: United Nations -- Chapter 34: United States Dispute Resolution under Tax Treaties and Beyond is a detailed and comprehensive study on tax dispute resolution mechanisms, with a specific focus on tax treaty disputes Double taxation / Treaties Dispute resolution (Law) (DE-588)4143413-4 Aufsatzsammlung gnd-content Maisto, Guglielmo 1952- (DE-588)170810704 edt Erscheint auch als Online-Ausgabe, EPUB 978-90-8722-855-2 Erscheint auch als Online-Ausgabe, PDF 978-90-8722-856-9 EC and international tax law series Vol. 20 (DE-604)BV023256131 20 |
| spellingShingle | Dispute resolution under tax treaties and beyond EC and international tax law series Chapter 1: Paragraph 1 of Article 25 of the OECD Model -Persons Entitled to MAP -- Chapter 2: Actions of One or Both Contracting States -- Chapter 3: The Meaning of "Result or Will Result inTaxation Not in Accordance with theProvisions of This Convention" -- Chapter 4: Time Limits for Submitting the Case -- Chapter 5: Acceptance and Denial of MAP Requestsand Related Remedies -- Chapter 6: Judicial Control of the MAP Process -- Chapter 7: A Judicial Experience on MAPs in the Contextof the Domestic Legal System 1 -- Chapter 8: The Resolution of "Difficulties" or "Doubts"Related to the Interpretation and Applicationof a Tax Treaty and Consultation in Cases NotProvided for in the Treaty -- Chapter 9: Dangerous Transplantation: Importing BigGovernment into Article 3(2) of the 2017OECD Model Tax Convention -- Chapter 10: Scope of Arbitration under the OECD andUN Model Provisions -- Chapter 11: Joint Commission and Consultation -- Chapter 12: Procedural Aspects of Arbitration -- Chapter 13: Coordination of Tax Arbitration Instrumentsand Their Interaction with EU Law -- Chapter 14: The OECD/G20 Global Minimum Tax andDispute Resolution: A Workable SolutionBased on Article 25(3) of the OECD Model,the Principle of Reciprocity and the GloBEModel Rules -- Chapter 15: Transparency and Dispute Resolution -- Chapter 16: Improving Taxpayers' Rights in the Settlement of Cross-Border Tax Disputes -- Chapter 17: The Relation between Investment Treatiesand Tax Treaties: Some considerations basedon articles 30 and 59 of the Vienna Convention on the Law of Treaties -- Chapter 18: Dispute Resolution: Quo Vadis? -- Chapter 20: Brazil -- Chapter 21: Canada -- Chapter 22: Denmark -- Chapter 23: Finland -- Chapter 24: France -- Chapter 25: Germany -- Chapter 26: India -- Chapter 27: Italy -- Chapter 28: Netherlands -- Chapter 29: Norway -- Chapter 30: South Africa -- Chapter 31: Spain -- Chapter 32: Switzerland -- Chapter 33: United Nations -- Chapter 34: United States |
| subject_GND | (DE-588)4143413-4 |
| title | Dispute resolution under tax treaties and beyond |
| title_auth | Dispute resolution under tax treaties and beyond |
| title_exact_search | Dispute resolution under tax treaties and beyond |
| title_exact_search_txtP | Dispute resolution under tax treaties and beyond |
| title_full | Dispute resolution under tax treaties and beyond edited by Prof. Guglielmo Maisto |
| title_fullStr | Dispute resolution under tax treaties and beyond edited by Prof. Guglielmo Maisto |
| title_full_unstemmed | Dispute resolution under tax treaties and beyond edited by Prof. Guglielmo Maisto |
| title_short | Dispute resolution under tax treaties and beyond |
| title_sort | dispute resolution under tax treaties and beyond |
| topic_facet | Aufsatzsammlung |
| volume_link | (DE-604)BV023256131 |
| work_keys_str_mv | AT maistoguglielmo disputeresolutionundertaxtreatiesandbeyond |