Tax treaties and procedural law

Resource Information

The instance Tax treaties and procedural law represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

Image

http://covers.openlibrary.org/b/isbn/9789087226480-M.jpg?default=false

Label

Tax treaties and procedural law

Instantiates

• Tax treaties and procedural law

Publication

• Amsterdam, IBFD, 2020

Contents

• Chapter 1: Domestic procedural law and EU law
• Pollak, C.
• ; p. 1-24
• Chapter 2: Domestic procedural law and tax treaty law
• Dziwiński, K.
• ; p. 25-48
• Chapter 3: Domestic procedural rules and non-discrimination
• Dimitropoulou, C.
• ; p. 49-86
• Chapter 4: The role of competent authorities under article 4(3) of the OECD Model Tax Convention
• Staringer, C.
• Moldaschl, K.
• ; p. 87-105
• Chapter 5: Articles 10(2) and 11(2) of the OECD Model Tax Convention : direct applicability, refund and the competence of competent authorities to settle the mode of application
• Rosca, I-F.
• Rust, A.
• ; p. 107-134
• Chapter 6: The methods to avoid double taxation and their implementation in domestic law
• Fiala, F.
• ; p. 135-151
• Chapter 7: Mutual agreement procedures and the implementation of mutual agreements in domestic law
• Jirousek, H.
• Streicher, A.
• ; p. 153-176
• Chapter 8: Arbitration procedure and the implementation of arbitral awards in domestic law
• Pistone, P.
• Papulova, A.
• ; p. 177-205
• Chapter 9: Mutual assistance procedure and domestic law
• Schuch, J.
• Olowska, M.
• ; p. 207-232
• Chapter 10: The grace clause of article 29(8)(c) of the OECD Model Tax Convention and its procedural aspects
• Van West, J-P.
• ; p. 233-259
• Chapter 11: The procedural aspects of the principal purpose test (article 29(9) of the OECD Model Tax Convention)
• Ullmann, A.
• ; p. 261-283

Extent

xviii, 288 p.

Isbn

9789087226480

Isbn Type

(eBook, ePub)

Record ID

u120903