The Resource Taxpayer participation in tax treaty dispute resolution
Taxpayer participation in tax treaty dispute resolution
Resource Information
The item Taxpayer participation in tax treaty dispute resolution represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 2 library branches.
Resource Information
The item Taxpayer participation in tax treaty dispute resolution represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 2 library branches.
- Summary
- International double taxation dispute resolution is traditionally based on the doctrine of diplomatic protection that excludes a taxpayer from being a party to it (MAP). An analysis of the nature and characteristics of international double taxation disputes however shows that the vast majority of such disputes belong to the "taxpayer v. state" type. This book discusses an enhanced MAP and arbitration procedure proposing direct taxpayer participation in multiparty proceedings as the way forward in international tax dispute resolution. It consists of three parts: Part I: Setting the scene; Part II: Private parties in international disputes: the case of international tax disputes, and Part III: Dispute resolution and international tax disputes. The study concludes that certain amendments to the current MAP and arbitration procedures are required: the proposed enhanced dispute resolution system should provide for (i) direct taxpayer participation; (ii) functional multiparty proceedings; and (iii) administrative procedures (MAP) followed by judicial ones (arbitration)
- Language
- eng
- Label
- Taxpayer participation in tax treaty dispute resolution
- Title
- Taxpayer participation in tax treaty dispute resolution
- Language
- eng
- Summary
- International double taxation dispute resolution is traditionally based on the doctrine of diplomatic protection that excludes a taxpayer from being a party to it (MAP). An analysis of the nature and characteristics of international double taxation disputes however shows that the vast majority of such disputes belong to the "taxpayer v. state" type. This book discusses an enhanced MAP and arbitration procedure proposing direct taxpayer participation in multiparty proceedings as the way forward in international tax dispute resolution. It consists of three parts: Part I: Setting the scene; Part II: Private parties in international disputes: the case of international tax disputes, and Part III: Dispute resolution and international tax disputes. The study concludes that certain amendments to the current MAP and arbitration procedures are required: the proposed enhanced dispute resolution system should provide for (i) direct taxpayer participation; (ii) functional multiparty proceedings; and (iii) administrative procedures (MAP) followed by judicial ones (arbitration)
- http://library.link/vocab/creatorName
- Perrou, K
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- IBFD Doctoral Series
- Series volume
- vol. 28
- http://library.link/vocab/subjectName
-
- double taxation
- dispute resolution
- tax treaty
- MAP
- arbitration
- Label
- Taxpayer participation in tax treaty dispute resolution
- Extent
- xii, 304 p.
- Isbn
- 9789087222260
- Isbn Type
- (eBook)
- Label
- Taxpayer participation in tax treaty dispute resolution
- Extent
- xii, 304 p.
- Isbn
- 9789087222260
- Isbn Type
- (eBook)
Library Locations
Library Links
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/portal/Taxpayer-participation-in-tax-treaty-dispute/Vs2kSj9ner8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxpayer-participation-in-tax-treaty-dispute/Vs2kSj9ner8/">Taxpayer participation in tax treaty dispute resolution</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Taxpayer participation in tax treaty dispute resolution
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/portal/Taxpayer-participation-in-tax-treaty-dispute/Vs2kSj9ner8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxpayer-participation-in-tax-treaty-dispute/Vs2kSj9ner8/">Taxpayer participation in tax treaty dispute resolution</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
