The Resource Arbitration Convention 90/436/EEC : inapplicability in case of serious penalties
Arbitration Convention 90/436/EEC : inapplicability in case of serious penalties
Resource Information
The item Arbitration Convention 90/436/EEC : inapplicability in case of serious penalties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Arbitration Convention 90/436/EEC : inapplicability in case of serious penalties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- A tool for settling transfer pricing controversies is the EU Arbitration Convention No. 90/436/EEC. If a double taxation in transfer pricing occurs, the enterprise may submit its case to the competent authority of the state in which it resides, regardless of the remedies provided by domestic provisions. Where the claim is legitimate, the competent authority shall initiate a mutual agreement procedure (MAP) with the authority of the other state to settle the controversy. If no agreement is reached within two years, the controversy shall be submitted to an advisory Commission charged with the delivery of an opinion. The competent authority of a state shall not be obliged to initiate a MAP or set up an advisory Commission should the enterprise be liable to serious penalties
- Language
- eng
- Label
- Arbitration Convention 90/436/EEC : inapplicability in case of serious penalties
- Title
- Arbitration Convention 90/436/EEC : inapplicability in case of serious penalties
- Language
- eng
- Summary
- A tool for settling transfer pricing controversies is the EU Arbitration Convention No. 90/436/EEC. If a double taxation in transfer pricing occurs, the enterprise may submit its case to the competent authority of the state in which it resides, regardless of the remedies provided by domestic provisions. Where the claim is legitimate, the competent authority shall initiate a mutual agreement procedure (MAP) with the authority of the other state to settle the controversy. If no agreement is reached within two years, the controversy shall be submitted to an advisory Commission charged with the delivery of an opinion. The competent authority of a state shall not be obliged to initiate a MAP or set up an advisory Commission should the enterprise be liable to serious penalties
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 40 (2012),
- http://library.link/vocab/creatorName
- Valente, P
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- Arbitration Convention
- double taxation
- MAP
- penalties
- Label
- Arbitration Convention 90/436/EEC : inapplicability in case of serious penalties
- Label
- Arbitration Convention 90/436/EEC : inapplicability in case of serious penalties
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Arbitration-Convention-90436EEC-/BNMl4gg4ZnY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Arbitration-Convention-90436EEC-/BNMl4gg4ZnY/">Arbitration Convention 90/436/EEC : inapplicability in case of serious penalties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Arbitration-Convention-90436EEC-/BNMl4gg4ZnY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Arbitration-Convention-90436EEC-/BNMl4gg4ZnY/">Arbitration Convention 90/436/EEC : inapplicability in case of serious penalties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
