Compatibility of the recent OECD proposals with Germany's tax dispute resolution mechanism

Resource Information

The work Compatibility of the recent OECD proposals with Germany's tax dispute resolution mechanism represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Compatibility of the recent OECD proposals with Germany's tax dispute resolution mechanism

Creator

• Dehnen, P.H
• Bacht, S

Subject

• dispute resolution
• MAP
• tax treaty
• arbitration

Language

eng

Summary

The OECD has made proposals aimed at improving the mutual agreement procedure (MAP) process and has released a draft "Manual on Effective Mutual Agreement Procedures" which, when finalized, will provide tax administrations and taxpayers with basic information on the operation of the MAP and identify the best practices for MAPs without, however, imposing a set of binding rules on the OECD countries. This article summarizes the OECD proposals, compares them with the existing arbitration clauses in a few of Germany's tax treaties, analyses the compatibility of the proposals with German domestic tax law, and explores the extent to which they could be incorporated into German law

Citation source

In: Bulletin for international taxation. - Amsterdam. - Vol. 60 (2006),

Geographic coverage

European Union

Language note

English