Compatibility of the recent OECD proposals with Germany's tax dispute resolution mechanism
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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.
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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.
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- Compatibility of the recent OECD proposals with Germany's tax dispute resolution mechanism
- 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
Context
Context of Compatibility of the recent OECD proposals with Germany's tax dispute resolution mechanismWork of
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