MAP
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The concept MAP represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
MAP
Resource Information
The concept MAP represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- MAP
100+ Items that share the Concept MAP
Context
Context of MAPSubject of
- 1977 Tax treaties and competent authority
- 2008 OECD Model : the new arbitration provision
- A BIT too much : or how best to resolve tax treaty disputes?
- A new examination approach - joint audits
- A package deal is not a bad deal : reassessing the method of package negotiation under the mutual agreement procedure
- Abkommensberechtigung für Betriebsstätten in Verständigungsverfahren nach dem OECD-MA
- Action 14 : resolving cross-border tax disputes through the mutual agreement procedure
- Action 14 of the OECD/G20 base erosion and profit shifting initiative : making dispute resolution more effective - did action 14 "piggyback" on the initiative?
- Action 14: making dispute resolution mechanisms more effective
- Additional adjustments to be made in the wake of a transfer pricing adjustment
- Administration principles - procedures of 12 April 2005
- Advance pricing agreements in the United States : in a state of flux?
- After 20 years the APA program finds a new home : is the APA program entering a brave new world or will there be more of the same old same old?
- Agreement between the Government of the Republic of Peru and the Government of the United States of America
- Aktuelle Entwicklungen bei internationalen Verständigungs- und Schiedsverfahren
- Aktuelle OECD-Statistik zu Verständigungsverfahren und Überlegungen zur Weiterentwicklung von Verständigungs- und Schiedsklauseln
- Aktuelle Trends bei DBA-Verständigungsverfahren und Multilaterale Vereinheitlichung von Dokumentationspflichten
- An evaluation of the measures in Action 14 of the Action Plan of the OECD/G20 BEPS initiative intended to make dispute resolution more effective
- An update on the Dutch tax transparent fund for joint account
- Analysis of the Technical Explanation for the Fifth Protocol to the Canada-U.S. Income Tax Convention
- Analysis of the first U.S.-Chile income tax treaty - part 2
- Annual review : Canada
- Annual review : China
- Annual review : United Kingdom
- Annual review : United States
- Appendix 3 : tax treaties : provisions relating to associated enterprises and mutual agreement procedure
- Application of mutual agreement procedure article under the multilateral instrument to covered tax agreements
- Applying modern disruptive technologies to improve the effectiveness of tax treaty dispute resolution : part 1
- Applying modern, disruptive technologies to improve the effectiveness of tax treaty dispute resolution : part 2
- Applying the New Zealand-U.S. income tax treaty to hybrid entities
- Arbitration Convention 90/436/EEC : inapplicability in case of serious penalties
- Arbitration challenges in US-Canada convention
- Arbitration in international tax matters
- Arbitration of unresolved issues in mutual agreement cases : the new para. 5, art. 25 of the OECD Model Convention, a multi-tiered dispute resolution clause
- Arbitration procedures in tax treaty and community law : a study from an Italian perspective
- Arbitration provisions under the MLI
- Arbitration under the OECD Model convention : follow-up under double tax conventions : an evaluation
- Arbitration under the OECD Multilateral Instrument : reservations, options and choices
- Arbitration under the new Japan-Netherlands tax treaty
- Are the final BEPS reports on Actions 8-10 effective now?
- Assesment of first year of transfer pricing programme
- Assistant Director of Income Tax-I v e-Funds IT Solution Inc : Civil Appeal No 6082 of 2015
- Auslegung und Ergänzung von Doppelbesteuerungsabkommen im Stufenbau der Rechtsordnung = (Supplementary) tax treaty interpretation in the hierarchy of the legal system
- Austria v Germany : Case C-648/15
- Avoiding and resolving tax disputes in India
- Avoiding double taxation without competent authority relief
- BEAT's impact on transfer pricing alternative dispute resolution
- BEPS Action 16 : the taxpayers' right to an effective legal remedy under European law in cross-border situations
- Behind sovereignty: concerns about international tax arbitration and how they may be addressed
- Belgium's tax treaty policy and the Draft Belgian Model Convention
- Beslechting van transfer pricing geschillen
- Beyond MAP : alternatives and supplements to the U.S. competent authority process
- Beyond bilateral : avoiding and resolving disputes arising from 'sandwich' transactions
- Binding arbitration under the Canada-U.S. income tax treaty : new rules and guidelines
- Blickpunkt BEPS
- Blickpunkt BEPS : Aktueller Stand des BEPS-Projektes
- Brexit: Application of the EU Arbitration Convention and recourse to the CJEU following departure of a Member State from the EU
- CGI Holding LLC v Minister of National Revenue : 2016 FC 1086
- Can international tax dispute resolution be resuscitated? An analysis of comments to the OECD on BEPS Action 14
- Can procedural rules create obstacles to fundamental freedoms in European law?
- Can the Brazilian mutual agreement procedure legislation be effective domestically?
- Canada - US arbitration: too soon to pass judgment
- Canada [Recent developments in transfer pricing regime]
- Canada releases APA and MAP programme reports
- Canada, U.S., sign mutual agreement procedure memorandum of understanding
- Canada-U.S. competent authority MOU : first steps to mandatory arbitration?
- Canada-US Fifth Protocol: binding arbitration - the new super tool
- Canadian Glaxo ruling : results and implications
- Ceny transferowe : 259 wyjaśnien i interpretacji
- Changes to transfer pricing rules in Spain
- China and Japan's breakthrough bilateral APA : a closer look
- China's new rules for transfer pricing and mutual agreement procedures
- Circular 21/E : Resolution of international taxation disputes - mutual agreement procedure
- Coexistence between FATCA and MCAA - potential conflicts
- Comparative analysis : arbitration procedure for handling tax controversy
- Compatibility of the recent OECD proposals with Germany's tax dispute resolution mechanism
- Competent authority : at home and abroad
- Competent authority as a dispute resolution tool - part 1
- Competent authority assistance for relief from double taxation
- Competent authority functions and procedures of Switzerland
- Competent authority provisions
- Compulsory waiver of domestic remedies before arbitration under a tax treaty - a German perspective
- Confidentiality of information in competent authority proceedings
- Conflict resolution in tax treaty law
- Contributo allo studio degli strumenti di soluzione delle controversie fiscali internazionali : con particolare riguardo al transfer pricing
- Conventions fiscales internationales. Travailleurs frontaliers. Belgique. Convention du 10 mars 1964. Mise en oeuvre de la procédure amiable
- Corresponding adjustment and its interaction with the mutual agreement procedure under article 25 of the OECD Model
- Country survey : Indonesia
- Court disregards mutual agreement in treaty with the Netherlands
- Cross-border tax dispute resolution in the 21st century : a comparative study of existing bilateral and multilateral remedies
- DBA-Konkretisierung durch die Exekutive? : Zur Bindungswirkung von Verständigungsvereinbarungen nach Art. 25 Abs. 3 Satz 1 OECD-MA
- Das 2008 Update des OECD-Musterabkommens
- Das OECD-Musterabkommen 2008 - praxisrelevante Änderungen = The OECD Model Tax Convention 2008 - changes of practical relevance
- Das Spannungsverhältnis zwischen Schiedsverfahren in Steuersachen und einem Internationalen Steuergerichtshof : Möglichkeiten zur Verbesserung der Streitbeilegung im Internationalen Steuerrecht
- Das Verständigungs- und Schiedsverfahren nach Art. 25 OECD-MA als "letzter Ausweg"
- Das Verständigungsverfahren im deutschen internationalen Steuerrecht
- Das Verständigungsverfahren nach Para. 8 des Entwurf des Aussensteuergesetzes - Anmerkungen und Anregungen
- Das Verständigungsverfahren nach dem internationalen Doppelbesteuerungsabkommen der Schweiz
- Das neue BMF-Schreiben zum internationalen Verständigungs- und EU-Schiedsverfahren : Anmerkungen zum Schreiben des BMF vom 13.7.2006, IV B 6 - S 1300 - 340/06, BStBl I 2006, S. 461
- Das neue Doppelbesteuerungsabkommen Schweiz - Niederlande
- Das neue deutsch-schweizerische Doppelbesteuerungsabkommen
- Das steuerliche Verständigungsverfahren und das Recht auf diplomatischen Schutz : zugleich ein Beitrag zur Lehre von der Auslegung der Doppelbesteuerungsabkommen
- Das völkerrechtliche Verständigungsverfahren der DBA
- De Belgische onderneming en economische dubbele belasting : enkele procedurele aandachtspunten
- De FGR-overeenkomsten met het Verenigd Koninkrijk en Canada : verdragstoepassing van het besloten fonds voor gemene rekening en de overeenkomsten met Verenigd Koninkrijk en Canada in het licht van het 2010 OESO - Modelverdrag
- De mutual agreement procedure nader beschouwd
- De mutual agreement procedure nader beschouwd
- Dealing with double taxation
- Designing an inclusive and equitable framework for tax treaty dispute resolution : an Indian perspective
- Developments in the analysis of the tie-breaker rules for individuals under article 4 (1) OECD
- Developments regarding the APA and MAP processes
- Die "spätere Übung" nach Art 31 Abs 3 lit b der Wiener Vertragsrechtskonvention
- Die Auswirkungen des MLI auf das Österreichische DBA-Netzwerk
- Die Besteuerung der Einkünfte von Gesellschafter-Geschäftsführern nach dem Doppelbesteuerungsabkommen BRD-Österreich = The taxation of the income of managing partners according to the double taxation treaty between Germany and Austria
- Die Informationsquellen und -wege der Finanzverwaltung: auf dem Wege zum "gläsernen Steuerbürger"?
- Director of Income Tax v e-Funds IT Solution and related appeals : Income Tax Appeal No 735/2011
- Direito tributário internacional : a arbitragem nos acordos de bitributação celebrados pelo Brasil
- Dispute anticipation, audit management and resolution : navigating the options
- Dispute resolution
- Dispute resolution
- Dispute resolution in cross-border tax matters
- Dispute resolution procedures in international tax matters
- Dispute resolution procedures in international tax matters
- Dispute resolution under the 2017 Multilateral tax Convention : Belgian constitutional and EU law aspects
- Documentation - Netherlands
- Documentation: Italy
- Documentation: Japan
- Doppelbesteuerung und internationale Verständigungsverfahren = Double taxation and mutual agreement procedures
- Doppelbesteuerungsabkommen und EU-Recht : Auswirkungen auf die Abkommenspraxis
- Doppelbesteuerungsabkommen Österreich-Taipeh
- Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht = Dual resident companies in international tax law
- Double taxation agreements
- Double taxation conventions
- Double taxation within the European Union
- Draft legislation issued for implementation of Authorized OECD Approach
- Dual residence of companies under tax treaties
- Dutch closed mutual fund may apply for tax treaty benefits on behalf of its investors
- Dutch introduce welcome changes to MAP
- ECJ and mutual agreement procedures
- EU Joint Transfer Pricing Forum : Secretariat discussion paper on alternative dispute avoidance and resolution procedures
- EU Joint Transfer Pricing Forum : overview of pending mutual agreement procedures under EU Arbitration Convention and of advance pricing agreement possibilities
- EU Tax Dispute Resolution Directive (2017/1852) : paving the path toward a European tax court?
- EUJTPF : statistics for 2012
- Ein Mindeststandard für Verständigungsverfahren, peer reviews und die Aussicht auf mehr Schiedsklauseln
- Einkunftsabgrenzung bei grenzüberschreitenden Geschäftsbeziehungen : Das BMF-Schreiben "Verwaltungsgrundsätze - Verfahren"
- El Plan de Acción sobre Erosión de Bases Imponibles y Traslado de Beneficios (BEPS) : G-20, OCDE y Unión Europea
- Embracing tax certainty through improved dispute resolution
- Enkele kanttekeningen bij de door Nederland en Zwitserland gesloten Mutual Agreement inzake FBI's
- Essays in tax policy and practice
- Estudos de Tributação Internacional - volume 2
- Exchange of information and assistance in tax collection (part II)
- Exchange of information and legal protection : DTCs and EC law
- Facilitating dispute resolution : efforts by the EU, the OECD and the Netherlands
- Federal Republic of Germany-U.S.A. : are payments derived by non-resident alien conductor royalties or compensation for personal services?
- First decision on the arbitration convention (90/436)
- Fixing the black box : the OECD proposals to amend the Model Treaty to improve the mutual agreement procedure
- Fowler v HMRC : an outside view
- Fundamentals of transfer pricing : a practical guide
- Future of the mutual agreement procedure
- Gedanken zum abkommensrechtlichen Schiedsverfahren nach Art. 25 Abs. 5 OECD-MA
- Geographical scope of the Norway-Switzerland tax treaty : Supreme Court decision of 9 November 1992
- German Federal Finance Ministry provides guidance on exchange of information and mutual agreement procedures under treaties
- German tax audits of foreign subsidiaries : practice and experience
- German-Swiss tax treaty : may a taxpayer force the use of a mutual agreement procedure?
- Germany conference highlights 2014's hottest international tax issues
- Global Tax Treaty Commentaries
- Global tax audits and dispute resolution
- Granting juridical autonomy to article 25(5) of the Tax Treaty Model
- Handling tax controversies in Europe
- Handling tax disputes in Europe
- Hong Kong consultation on measures against BEPS : summary and recommendations
- Hong Kong's transfer pricing legislation requires substance
- How to axe a double taxation avoidance agreement : analysing section 94a of the Indian income tax act
- How to get the right result through MAP
- How to resolve international tax disputes? New approaches to an old problem
- IRS revises APA procedure : something old, something new; something borrowed, something blue (?)
- IRS vs. OECD - how are tax authorities planning to conduct your next transfer pricing audit?
- Impact of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting on the taxation of fiscally transparent entities under the Australia - UK double tax agreement
- Implementation of agreements on international assistance in tax collection : avoiding the complexity of a "mirror" approach
- Implementing the Action 14 minimum standard : signs of improved dispute resolution
- Implications of the multilateral agreement on country-by-country reporting for Nigeria
- Improved tax dispute resolution between China and the Asean countries under the belt and road initiative
- Improving the resolution of international tax disputes
- Improving treaty dispute resolution : an Australian perspective
- In for a penny, in for a pound : anti-tax avoidance initiatives and dispute resolution
- India: litigation and alternative despute resolution - MAP and APA
- Indonesian transfer pricing
- International Compliance Assurance Programme - oasis or mirage?
- International arbitration in tax matters
- International co-operation in tax matters. Report of the Ad Hoc Group of Experts on international co-operation in tax matters on the work of its fifth meeting
- International co-operation in tax matters. Report of the Ad Hoc Group of Experts on international co-operation in tax matters on the work of its fifth meeting
- International competent authority procedure in fiscal matters
- International dispute resolution : myths of competent authority revisited
- International dispute resolution: myths of competent authority
- International information flows : the tax implications
- International tax : mutual agreement procedure
- International tax arbitration
- International tax arbitration : challenges and opportunities
- International tax controversies : a practical guide
- International tax policy trends in 2018
- Internationale Zusammenarbeit der Steuerverwaltungen
- Internationale fiscale arbitrage
- Internationales Steuerrecht
- Internationales Steuerrecht : österreichisches Aussensteuerrecht; Unionsrechtliche Rahmenbedingungen, OECD-Musterabkommen idF des Updates 2014; österreichische Abkommenspraxis
- Internationales Verständigungsverfahren in Steuersachen
- Internationales Verständigungsverfahren in Steuersachen. Merkblatt des BMF vom März 1993
- Interpretation and application of tax treaties in North America
- Interpretation and application of tax treaties in North America
- Interpretation of double taxation conventions : general theory and Brazilian perspective
- Is international tax controversy emerging in Asia?
- Is the Mutual Agreement Procedure past its "best-before date" and does the future of tax dispute resolution lie in mediation and arbitration?
- Is the new draft MAP procedure sound tax administration or a power play?
- Is the regime of fixed margins an alternative to the current application of the arm's length standard?
- Issues Hong Kong faces when negotiating and implementing double taxation agreements
- It takes two to tango - an MLI update
- Italian Revenue Office's clarifications on mutual agreement procedures
- Italian transfer pricing rules aligned with OECD standards
- Italy MAPs out future approach to dispute resolution
- Italy: administrative guidance on MAP
- Japan's new directive on mutual agreement procedures
- Joint meeting of Canadian and British Branches of the International Fiscal Association, London, August 23, 2002
- Judicial interpretation of tax treaties: the use of the OECD Commentary
- Key practical issues in eliminating the double taxation of business income
- Konzerninterne Arbeitskräfteüberlassung zwischen Österreich und Deutschland
- L'instrument multilatéral : petit guide à destination de l'utilisateur
- La cláusula de procedimiento amistoso de los convenios para evitar la doble imposición internacional : la experiencia Española y el derecho comparado
- La convention Européenne d'élimination des doubles impositions en cas de correction des bénéfices d'entreprises associées
- La notion de de domilcile fiscal au regard d'une jurisprudence récente
- Landmark MAP and APA case concluded by competent authorities in 2012
- Lasst Blumen sprechen! - Zur fahrenden Vertreterbetriebsstätte
- Le règlement non contentieux des conflits en droit fiscal
- Legal, tax and financial aspects of the new U.S.-German income tax treaty
- Litigation strategies, options and solutions
- Luxembourg and Germany clarify the tax position of German cross-border workers
- MAP TIPs : sorting through the ins, the outs, and the what-have-yous
- MAP guidance released by the Revenue Service
- MAP uncertainty increasing in India, practitioners say
- Making MAP work for you
- Making better use of APA and MAP programs
- Making dispute resolution mechanisms more effective, Action 14 - 2015 final report
- Making dispute resolution more effective - MAP peer review report, Australia (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Austria (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Belgium (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Canada (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Czech Republic (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Denmark (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Estonia (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Finland (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, France (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Germany (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Greece (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Hungary (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Iceland (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Ireland (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Israel (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Italy (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Japan (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Korea (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Liechtenstein (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Luxembourg (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Malta (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Mexico (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, New Zealand (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Norway (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Poland (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Portugal (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Romania (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Singapore (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Slovak Republic (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Slovenia (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Spain (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Sweden (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Switzerland (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Turkey (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, United Kingdom (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, United States (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, the Netherlands (stage 1) : inclusive framework on BEPS Action 14
- Malaysia's new MAP guidelines - potential impact on taxpayers
- Managing tax disputes - some legal and practical strategies
- Managing transfer pricing disputes in Asia - challenges and opportunities
- Manual de las Naciones Unidas en temas específicos sobre la administración de convenios de doble tributación para países en desarrollo
- Memorandum puts competent authority back on track
- Mexico : subnational issues
- Modernising MAP : BEPS Action 14 to improve dispute resolution
- Multilateral tax treaties : new developments in international tax law
- Mutual agreement - procedure and practice | Procédure amiable - procédure et pratique | Das Verständigungsverfahren - Verfahren und praktische Handhabung | Tramitación y practica de los procedimientos amistoscos
- Mutual agreement procedure
- Mutual agreement procedure : French tax authorities give information regarding the application of the mutual agreement procedure under French tax treaties
- Mutual agreement procedure : addressing new challenges in transfer pricing
- Mutual agreement procedure : may a court disregard an agreement reached by the tax authorities?
- Mutual agreement procedure : preventing the compulsory jurisdiction of the international Court of Justice?
- Mutual agreement procedures and the role of the taxpayer
- Mutual agreement procedures in Turkey
- Mutual agreement procedures in tax treaties : problems and needs in developing countries in transition
- Mutual agreement tussen Duitsland en Nederland : inkomsten uit niet-zelfstandige arbeid
- Möglichkeiten zur Verbesserung des Verständigungsverfahrens auf der Grundlage des EWG-Vertrages : Dargestellt anhand eines Richtlinienvorschlages der EG-Kommission zur Vermeidung der Doppelbesteuerung im Fall der Gewinnberichtigung zwischen verbundenen Unternehmen
- Nachsicht bei internationaler Doppelbesteuerung = Leniency in international double taxation
- Nederland en het Multilaterale Instrument : een stand van zaken
- Neue IRS-Vorschriften für DBA-Verständigungsverfahren
- Neue Stellungnahme des BMF zu internationalen Verständigungs- und Schiedsverfahren : BMF, Schreiben v. 9.10.2018 - IV B 2 - S 1304/17/10001
- Neuerungen für Gesellschafter-Dienstnehmer liechtensteinischer Kapitalgesellschaften
- New Belgium-U.S. tax treaty : the cherry on top of the Belgian fiscal waffle
- New Chinese rules on special tax investigation adjustments and mutual agreement procedures
- New Dutch transfer pricing decree
- New Dutch-Germany bilateral tax treaty
- New Spanish draft regulation on the mutual agreement procedures concerning direct taxation
- New Spanish regulation on the mutual agreement procedure
- New developments in the resolution of international tax disputes
- New exchange of information versus tax solutions of equivalent effect: EATLP Annual Congress Istanbul 29-31 May 2014
- New guidelines from tax authorities on management of tax disputes under mutual agreement procedures
- New protocol to the France-United States tax treaty
- New remedies
- New rules to resolve tax disputes
- Note a margine del caso Onduline interpretazione funzionale delle convenzioni contro le doppie imposizioni e procedure amichevole
- O procedimento amigável nos acordos de bitributação Brasileiros
- OECD Common Reporting Standard - Hintergrund, Eckpunkte und Praxisaspekte
- OECD MAP statistics show pressing need for mandatory binding arbitration
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2018
- OECD arbitration in tax treaty law
- OECD transfer pricing rules stress dispute resolution methods
- OECD-Statistik zu Verständigungsverfahren 2008/2009 : Verständigungsverfahren im internationalen Vergleich
- Obtaining relief through competent authority procedures and treaty exchange of information : the U.S. approach
- Onderlinge overeenstemming over de interpretatie van het nieuwe belastingverdrag met België is bindend
- Ontwikkelingen rond de mutual agreement procedure: Arbitrage? Overzicht van de ontwikkelingen rond de mutual agreement procedure in de laatste tien jaar en van de huidige stand van zaken
- Overeenkomsten tussen overheden : een wetenschappelijke proeve op het gebied van de rechtsgeleerdheid : proefschrift
- Overriding tax treaty overrides : proposing a solution
- Pasquantino - moving toward international tax administration
- Petition of Bayerische Beamtenkrankenkasse AG : Decision DTA No 824762
- Poland's mutual agreement procedure
- Polish APA programme makes strides
- Practical TP dispute resolution
- Praktisk internasjonal skatterett og internprising
- Praxis und Schwerpunkte in deutsch-schweizerischen Verständigungsverfahren
- Predictions for the coming Indonesian transfer pricing rules
- Procedimientos de resolución de controversias tributarias internacionales : entre BEPS y la UE
- Procedure amichevoli, procedure arbitrali e rapporti fisco-contribuente
- Procedures ter beslechting van geschillen in internationale fiscale zaken : Belgisch rapport n.a.v. het 70ste IFA-congres te Madrid, Spanje (25-30 september 2016) (Dispute Resolution Procedures in International Tax Matters)
- Procedures ter beslechting van interstatelijke verrekenprijsgeschillen
- Progress in international taxation : the perspective of developing countries
- Proposal for a new institutional framework for mandatory dispute resolution
- Proposals for improving mechanisms for the resolution of tax treaty disputes : public discussion draft
- Protocol tot wijziging van het Nederlands-Amerikaanse belastingverdrag: een overzicht van de belangrijkste wijzigingen
- Putting arbitration on the MAP : thoughts on the new U.N. Model Tax Convention
- Rahmenbedingungen des internationalen Verständigungsverfahrens = Requirements of the international mutual agreement procedure
- Re GP : No F.10.0031.F
- Re a German-Belgian competent authority agreement ; Finanzamt v AA (an individual) : I R 90/08
- Recent BEPS-related transfer pricing developments in France
- Recent developments in the interpretation and application of double taxation conventions
- Recent transfer pricing developments
- Recharacterisation of professional service income
- Report of proceedings of the fifthy-eighth tax conference : convened by the Canadian Tax Foundation at the Westin Harbour Castle Hotel, Toronto, November 26-28, 2006
- Report of proceedings of the fifty-seventh tax conference : convened by the Canadian Tax Foundation at the Hyatt Regency Hotel, Vancouver, September 25-27, 2005
- Report of the proceedings of the eighth assembly of the International Association of Tax Judges held in Helsinki on 6 and 7 October 2017
- Requesting competent authority assistance : IRS proposes new procedure
- Resolution of tax disputes in Japan
- Resolving U.S. and Canadian double-tax cases : a survey of guidance and practice since 1990
- Resolving cross-border tax disputes : developments in the EU and around the globe
- Resolving international tax disputes : APAs, mutual agreement procedures, and arbitration
- Resolving international tax disputes : a Canadian perspective on the work of the OECD
- Resolving transfer pricing disputes : a global analysis
- Resolving treaty disputes : the challenges of mutual agreement procedures with a special focus on issues for developing countries in Africa
- Rev. Proc 2015-40 : the next chapter in competent authority
- Rev. proc. 2015-40 : a new approach to treaty-based dispute resolution
- Review of implementation of the inclusive framework on base erosion and profit shifting in Indonesia
- Revised transfer pricing guidelines
- Risk, recharacterization - and a tsunami of double tax cases
- Russia reinvents mutual agreement procedure as a new dispute resolution tool
- Same procedure as last year? : Competent authority procedures and advance pricing agreements revisited
- Schiedsgerichtsbarkeit im internationalen Steuerrecht wird Realität : wichtige Ergänzung des OECD-Musterabkommens
- Schiedsklauseln als Ergänzung des Verständigungsverfahrens in der jüngeren Abkommenspraxis
- Schiedsverfahren im internationalen Steuerrecht
- Schwarz on tax treaties
- Schwarz on tax treaties
- Schweiz und Deutschland unterzeichnen Protokoll zur Änderung des DBA-Schweiz
- Seeking efficiencies in the new IRS APA and MAP programmes
- Seeking new directions in dispute resolution mechanisms : do we need a revised mutual agreement procedure?
- Seguridad jurídica y gestión del riesgo fiscal : tax rulings, APA, procedimientos amistosos, arbitraje y otras técnicas en la era post-BEPS
- Seminar C : Verständigungsverfahren
- Seminar C : Verständigungsverfahren und die Beilegung grenzüberschreitender Streitigkeiten
- Settlement of disputes in tax treaty law
- Sifto Canada Corp and another v R : 2017 TCC 37
- Significant transfer pricing legislative activity in 2010 : tax authorities step up their focus
- Skatteprocessen och förfarander vid ömsesidig överenskommelse enligt dubbelbeskattningsavtal
- Solving double taxation outside the realm of a mutual agreement procedure
- Some thoughts on convergence and tax treaty interpretation
- Some thoughts on convergence and tax treaty interpretation
- Spanish Supreme Court jurisprudence on taxpayer access to mutual agreement procedure
- Spanish competent authority's decisions subjected to judicial review for first tme
- Special seminar on Canadian tax treaties: policy and practice
- Standard for automatic exchange of financial account information in tax matters
- Standard for automatic exchange of financial account information in tax matters
- Statement of practice on cross-border dispute resolution - France significantly improves tax security for international transactions
- Strategic dispute resolution in a post-BEPS world
- Strategic dispute resolution in a post-BEPS world
- Strengthening the EU arbitration procedure
- Structuring an appropriate transfer pricing policy
- Supplementary dispute resolution
- Supreme Court Case on the denial of access to the Arbitration Convention
- Swiss Federal Tax Administration issues clarifications on taxation of Swiss principal companies
- Switzerland in international tax law
- Switzerland in international tax law
- Take MAP with a grain of salt : Sifto and the legal nature of competent authority agreements
- Tax Management International Forum discusses the audit process and the income and employment tax ramifications of sending corporate personnel abroad
- Tax administration 2017 : comparative information on OECD and other advanced and emerging economies
- Tax certainty : IMF/OECD report for the G20 finance ministers
- Tax litigation in last instance in the Netherlands : the Tax Chamber of the Supreme Court
- Tax raids in Australia and their international implications
- Tax reform in Peru : adopting anti-base erosion and profit shifting measures with a view to membership of the OECD and more
- Tax transparency and disclosure in Korea
- Tax treaties - do they held?
- Tax treaties signed by Belgium for the avoidance of double taxation : disclosure and exchange of information between tax authorities : mutual agreement procedure : assistance in collection of taxes
- Tax treaty application : cross-border administrative issues
- Tax treaty case law around the globe : 2013
- Tax treaty case law around the globe : 2014
- Tax treaty case law around the globe : 2015
- Tax treaty case law around the globe : 2017
- Tax treaty case law around the globe : 2018
- Tax treaty dialogue : languishing Italy-U.S. tax treaty would revise mutual agreement procedure
- Tax treaty entitlement
- Tax treaty news : the United Nations : recent tax developments
- Taxpayer participation in tax treaty dispute resolution
- TeleTech Canada Inc v Minister of National Revenue : 2013 FC 572
- The "one true meaning" of a tax treaty
- The 2008 OECD Model : an overview
- The 2013 transfer pricing guidelines
- The Arbitration Convention in practice : experiences of participation as an independent member of arbitration (advisory) commissions
- The Danish approach to transfer pricing
- The ECJ as arbitration court for the new Austria-Germany tax treaty
- The EU Dispute Resolution Directive (2017/1852) and fair trial protection under Article 47 of the EU Charter of Fundamental Rights
- The EU JTPF shifts gears on dispute resolution
- The Euromoney global tax handbook
- The European Commission's proposal for double taxation dispute resolution : turning the tide?
- The European Commission's state aid case : a threat to standard European structures for U.S. multinationals?
- The Greek Council of State rules on the nature of mutual agreement procedures and their relationship with the judicial proceedings before domestic courts
- The MAP and APA processes in Ireland
- The MAP in Greece : new domestic procedural framework enhances effectiveness of crossborder dispute resolution
- The MAP process in Canada for taxpayer cases
- The MLI and mutual agreement procedure : improving tax treaty dispute resolution in Brazil
- The Netherlands and China sign new tax treaty
- The Netherlands issues new and innovative MAP decree
- The Netherlands' 2013 transfer pricing decree : extensive updates with a dose of uncertainty
- The Netherlands' accelerated MAP Decree - promise of a swift procedure and a guaranteed result
- The OECD's work on dispute settlements in tax matters : a progress report
- The Tax Court of Canada on Glaxo: results and implications
- The Tax Court of Canada's 'Sifto' decision - is the minister of National Revenue bound by MAP settlements?
- The case for allowing competent authority assistance when the taxpayer makes a self-initiated adjustment
- The case for mandatory binding arbitration in international tax
- The changing face of international tax arbitration
- The disclosure regime in India
- The effectiveness of mutual agreement procedures as a means for settling international transfer pricing disputes
- The future of transfer pricing
- The impact of the OECD and UN Model Conventions on bilateral tax treaties
- The impact of the financial crisis on Belgian APAs : opportunities and pitfalls
- The impact of the multlateral instrument on China
- The implications of treaty application for a Netherlands closed fund for mutual account
- The implications of treaty application for a Netherlands closed fund for mutual account
- The international, European and pluralistic perspectives of transfer pricing taxation
- The legal nature of the mutual agreement procedure under the OECD Model Convention - I
- The legal nature of the mutual agreement procedure under the OECD Model Convention - II
- The little engine that could : the 2004 IRS APA Programme Annual Report
- The multilateral instrument and its impact on business in Nigeria
- The mutual agreement procedure : a Swiss perspective on aspects of Action 14 of the OECD/G20 Base Erosion and Profit Shifting initiative
- The mutual agreement procedure in Australia
- The mutual agreement procedure in UK double taxation conventions
- The mutual agreement procedure under the Swiss double taxation treaties
- The mutual agreement tiebreaker - OECD and Dutch perspectives
- The nature and scope of the mandatory arbitration provision in the OECD Multilateral Convention (2016)
- The new APMA procedures - cosmetic or cosmic?
- The new Australia-Japan income tax agreement 2008
- The new mutual agreement and arbitration procedure under Art. 25 of the Germany-US tax treaty
- The new protocol to the Canada-United States treaty : a major document
- The new protocol to the Spain-Switzerland income tax treaty
- The new tax treaty between the United Kingdom and Spain
- The new tie-breaker-rule for companies according BEPS Action Point 6 : a (too) radical change?
- The new transfer pricing regulations
- The ombudsman and the process of resolution of international tax disputes - protecting the "invisible party" to the MAP
- The prevention and resolution of tax conflicts within the framework of international exchange of information
- The relationship between the mutual agreement procedure and internal law
- The rise of treaty arbitration clauses
- The role of Prodecon, the Mexican Tax Ombudsman Agency, in ensuring taxpayer access to mutual agreement procedures
- The status of mutual agreement between the Netherlands and Germany on the allocation of severance payments
- The text of and the commentary on article 25 : round up of the changes and their significance
- The timing and impact of the MLI - countries' perspective
- Time limits under U.S. income tax treaties pertaining to competent authority relief
- Towards a general environmental tax code : a review of Spanish, regional and international experiences
- Tranfer pricing for China's outbound investment in an anti-avoidance context
- Transfer pricing : a year in review
- Transfer pricing : annual update : part 2
- Transfer pricing : increasing enforcement, audit and dispute resolution mechanisms
- Transfer pricing : ontwikkelingen sinds de codificatie van het arm's-lengthbeginsel per 2002
- Transfer pricing : the EC Arbitration Convention as a dispute resolution mechanism
- Transfer pricing : theory and practice
- Transfer pricing and dispute resolution: aligning strategy and execution
- Transfer pricing and intangibles
- Transfer pricing and multinational enterprises : three taxation issues
- Transfer pricing and mutual agreement procedures
- Transfer pricing annual update
- Transfer pricing controversy
- Transfer pricing controversy
- Transfer pricing dispute resolution and mutual agreement procedures : an Indonesian perspective
- Transfer pricing dispute resolution in Ireland today
- Transfer pricing disputes
- Transfer pricing guide 2012 - part one
- Transfer pricing in Singapore
- Transfer pricing in the Netherlands - the "rules of the road"
- Transfer pricing in the People's Republic of China
- Transfer pricing in the USA
- Transfer pricing rules and practice in India - an overview
- Transfer pricing rules and practice in the Netherlands - an overview
- Transfer pricing valuation by tax authorities
- Transfer window
- Treaties and transfer pricing penalties
- Triangular double taxation: a fresh approach
- U.S. and Norway address treaty eligibility for fiscally transparent entities
- UK-US competent authority agreement in respect of pension schemes
- UN Model Convention - Indian perspective
- US CA stats show jump in US-initiated transfer pricing cases
- US tax reform : the international tax implications for India - the "India-US business corridor"
- US update
- Umsetzung wichtiger BEPS-Aktionspunkte in der Praxis : eine empirische Untersuchung
- United Nations handbook on selected issues in administration of double tax treaties for developing countries
- United States: IRS proposes significant revisions to CA procedures
- United States: the future of the APMA programme
- Unlocking MAP disputes : is mediation the key?
- Update of the United Nations Model Tax Convention
- Update on the Dutch tax transparent fund for joint account and pre-classified foreign entities
- VAT rulings on cross-border situations in the European Union
- Verbetering van de mutual-agreementprocedure noodzakelijk?
- Vergi uyuşmazlıklarının çözümü : barışçıl mekanizmalar = Settlement of tax disputes : alternative mechanisms
- Vermeidung der Doppelbesteuerung nach Verrechnungspreiskorrekturen : die Folgen abgabenbehördlicher Berichtigungen von Verrechnungspreisen
- Verrechnungspreise, korrespondierende Berichtigungen und Verständigungsverfahren
- Verständigungsvereinbarung zu ehemaligem staatlichen Pensionsfonds : DBA Niederlande
- Verständigungsvereinbarung zum Besteuerungsrecht von Abfindungen mit den Niederlanden
- Verständigungsverfahren mit den USA über die Veräusserungsgewinnbesteuerung
- Voluntary transfer pricing adjustments and voluntary payments of tax : a US overview
- Völkerrechtsprobleme im Steuerrecht
- Wegwijs in het internationaal en Europees belastingrecht
- Wegwijs in het internationaal en Europees belastingrecht
- When taxation meets arbitration : recent initiatives to introduce and promote arbitration in international and European taxation
- Why the revised EU Arbitration Directive is a big step in the right direction
- Working Paper prepared by the Sub-Group of the Ad Hoc Group of Experts on International Co-operation in Tax Matters, fifth meeting, Geneva, 6-12 December 1989
- Xilinx : Canadian competent authority conundrum
- Zijn interpretatieve en legislatieve mutual agreements bindend?
- Zuständigkeitsabgrenzung zwischen DBA-Verständigungsverfahren und "Welthandelsgericht" : Teil 1
- Zuständigkeitsabgrenzung zwischen DBA-Verständigungsverfahren und "Welthandelsgericht" : Teil 2
- Ömsesidiga överenskommelser enligt skatteavtal
- Österreichisch-Liechtensteinisches DBA, Artikel 19; Bezüge auf öffentlichen Kassen - Abgrenzung zwischen Hoheitsverwaltung und Wirtschaftsverwaltung
- Ümsesidig överenskommelse
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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/resource/NxWoNySpaBo/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/NxWoNySpaBo/">MAP</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>
