MAP
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The concept MAP represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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MAP
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The concept MAP represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- 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 multilateral interpretation of the multilateral instrument (and covered tax agreements)?
- A new examination approach - joint audits
- A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting
- A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting
- 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?
- Advance pricing arrangements : optimal tool - optimal framework?
- 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
- BEPS implementation in China : review and outlook
- Baukassenvergütungen im DBA-Recht = Special social security payments and tax treaty law
- 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
- Blickpunkt International
- Blickpunkt International und Blickpunkt BEPS
- 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
- Cocktail of measures for the control of harmful transfer pricing manipulation, focused within the context of low income and developing countries
- 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
- Cóctel de medidas para el control de la manipulación abusiva de precios de transferencia, con enfoque en el contexto de países de bajos ingresos y en vías de desarrollo
- DBA-Anwendungsprobleme bei Homeoffice, Verständigungsverfahren und Lizenzgebühren = Tax treaty application problems regarding home office, mutual agreement procedures, and royalties
- 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 EU-Besteuerungsstreitbeilegungsgesetz im Überblick
- 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 MAP-tiebreaker in het MLI en voeging in de fiscale eenheid VPB
- De Wet fiscale arbitrage : een eerste stap naar een efficiëntere en betere internationale geschilbeslechting
- De mutual agreement procedure nader beschouwd
- De mutual agreement procedure nader beschouwd
- Dealing with double taxation
- Der Zugang zu Vorabverständigungsverfahren : zugleich Anmerkungen zu Paragraf 89a AO-RefE des ATAD-Umsetzungsgesetzes
- 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
- Direito tributário internacional : homenagem ao professor Alberto Xavier
- Dispute anticipation, audit management and resolution : navigating the options
- Dispute resolution
- Dispute resolution
- Dispute resolution and PE in the EU context
- 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
- Ein Plädoyer für mehr "Anwendungssicherheit" im Steuerrecht! In einer zunehmend komplexen Rechtswirklichkeit bedarf es einer umfassenden Initiative der OECD
- 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 : the challenges ahead
- 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
- Global transfer pricing : principles and practice
- 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 amends MAP rules to improve dispute resolution process
- India: litigation and alternative despute resolution - MAP and APA
- Indian APA and MAP programmes : moving towards maturity
- Indonesian transfer pricing
- Integration of taxes on inheritances, estates and gifts into the OECD Model Tax Convention on Income and on Capital : the curious case of special provisions - part 2
- 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
- International tax update
- Internationale Zusammenarbeit der Steuerverwaltungen
- Internationale fiscale arbitrage
- Internationales Steuerrecht
- Internationales Steuerrecht
- 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
- Konsultationsvereinbarung zum DBA Deutschland anlässlich der COVID-19-Pandemie = Consultation Agreement with Germany due to the COVID-19 pandemic
- Konzerninterne Arbeitskräfteüberlassung zwischen Österreich und Deutschland
- L'impatto sulle convenzioni fiscali del progetto OCSE in materia di Base Erosion and Profit Shifting
- 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
- Los derechos del contribuyente en una sociedad transparente y global : la experiencia del Ombudsman Mexicano
- Luxembourg and Germany clarify the tax position of German cross-border workers
- MAP : Peer review stage 1
- 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, Andorra (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Argentina (stage 1) : inclusive framework on BEPS Action 14
- 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, Austria (stage 2) : 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, Belgium (stage 2) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Bermuda (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Brazil (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, British Virgin Islands (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Brunei Darussalam (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Bulgaria (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, Canada (stage 2) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Cayman Islands (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Chile (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, China (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Colombia (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Curaçao (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, France (stage 2) : 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, Germany (stage 2) : 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, Guernsey (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Hong Kong, China (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, India (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Indonesia (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, Isle of Man (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, Italy (stage 2) : 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, Jersey (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, Latvia (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, Liechtenstein (stage 2) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Lithuania (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, Luxembourg (stage 2) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Macau, China (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, Monaco (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Morocco (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Netherlands (stage 2) : 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, Russian Federation (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, San Marino (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Saudi Arabia (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Serbia (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, South Africa (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, Sweden (stage 2) : 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, Switzerland (stage 2) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, Tunisia (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 Kingdom (stage 2) : 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, United States (stage 2) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, the Bahamas (stage 1) : inclusive framework on BEPS Action 14
- Making dispute resolution more effective - MAP peer review report, the Faroe Islands (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
- McCabe v Revenue and Customs Commissioners [2019] : UKFTT 317 (TC)
- Medios alternativos de solución de controversias en materia fiscal
- Memorandum puts competent authority back on track
- Mexico : subnational issues
- Modernising MAP : BEPS Action 14 to improve dispute resolution
- Multilateral instrument - two years on
- 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
- Métodos alternativos de resolución de conflictos en el sistema tributario : un análisis comparado = Alternative methods of conflict resolution in the tax system : a comparative analysis
- 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
- Navigating cross-border dispute developments in non-EU jurisdictions
- 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 2019
- OECD arbitration in tax treaty law
- OECD transfer pricing rules stress dispute resolution methods
- OECD-Bericht zu Verständigungsverfahren in Deutschland
- 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
- Onderligende overlegprocedures ken alle rechten
- 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
- Pros and cons of the new European tax dispute resolution system and the Spanish attempt at transposition
- 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
- Racial justice : tax perspectives
- 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 (2019) US tax treaty development : dispute developments in non-EU jurisdictions, treaties awaiting ratification and the advance pricing agreement programme
- 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 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 arbitration
- 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
- Taxation and finance in Latin America : Brazil
- Taxpayer participation in tax treaty dispute resolution
- Taxpayer rights and taxpayer participation in procedures under the Dispute Resolution Directive
- Taxpayer's rights in the mutual assistance procedure for the recovery of tax claims = Derechos de los contribuyentes en el procedimiento de asistencia mutua para el cobro de créditos fiscales
- Taxpayers' rights in a transparent and global society : the Mexican's Ombudsman experience
- 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 2017 change to Article 3(2) of the OECD Model : comments on professor Alexander Rust's presentation
- 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 PPT : the introduction of a uniform standard with an uncertain application
- 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 U.S. MAP-APA insight series: China
- The alphabet soup of value - making sense of IRS's new transfer pricing model
- 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 changed landscape of tax dispute resolution within the EU : consideration of the Directive on Tax Dispute Resolution Mechanisms
- 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 evolution and future of the mutual agreement procedure
- The future of OECD tax arbitration : the relevance of investment treaty and WTO dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system
- 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 limits to the participation of the taxpayer in tax dispute resolution procedure under the Dispute Resolution Directive
- 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 in international taxation : the need for procedural and administrative rules