The Resource The effectiveness of mutual agreement procedures as a means for settling international transfer pricing disputes

The effectiveness of mutual agreement procedures as a means for settling international transfer pricing disputes

Label
The effectiveness of mutual agreement procedures as a means for settling international transfer pricing disputes
Title
The effectiveness of mutual agreement procedures as a means for settling international transfer pricing disputes
Creator
Subject
Language
eng
Summary
This article addresses the current status quo of the mutual agreement procedure (MAP), tackling the various issues related to article 25 of the OECD Model Convention and the EU Arbitration Convention (90/436). Certain obstacles to a proper functioning of the MAP are also addressed, including the underlying reasons of why the MAP has been an ineffective process and double taxation persists even where a MAP is put in effect
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 21 (2014),
http://library.link/vocab/creatorName
Biçer, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • transfer pricing
  • dispute resolution
  • MAP
  • arbitration
  • EU Arbitration Convention
  • triangular cases
Label
The effectiveness of mutual agreement procedures as a means for settling international transfer pricing disputes
Instantiates
Publication
Label
The effectiveness of mutual agreement procedures as a means for settling international transfer pricing disputes
Publication

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