arbitration
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- 2003 IRS report on APAs : a case for increased arbitration procedures
- 2006 amendments to the Germany-United States tax treaty become effective
- 2008 OECD Model : the new arbitration provision
- A BIT too much : or how best to resolve tax treaty disputes?
- A comprehensive capital gains tax in New Zealand - no longer political Hari-Kari? A consideration of the Labour Party proposal of 2011
- 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 reforma da tributação das empresas : uma visão para o empresariado brasileiro
- A world tax court : the solution to tax treaty arbitration
- Access to tax treaty dispute resolution mechanisms in cases of abuse
- Action 14 : resolving cross-border tax disputes through the mutual agreement procedure
- Actual recipient of income : negative developments in arbitration case law
- Administration principles - procedures of 12 April 2005
- Agreements, arbitration and protection of the taxpayer in the evolution of international tax law
- Aktuelle Entwicklungen bei internationalen Verständigungs- und Schiedsverfahren
- Aktuelle OECD-Statistik zu Verständigungsverfahren und Überlegungen zur Weiterentwicklung von Verständigungs- und Schiedsklauseln
- Alternative dispute resolution : online arbitration and mediation in Italy and the European Union in comparison with the United States
- Analysis of the Technical Explanation for the Fifth Protocol to the Canada-U.S. Income Tax Convention
- Annual review : Canada
- Arbitrage in Nederlandse belastingverdragen
- Arbitraje : jurisdicción arbitral en controversias con el Estado : proceso arbitral en cuestiones tributarias
- Arbitration Law
- Arbitration as a means of resolving tax disputes
- Arbitration challenges in US-Canada convention
- Arbitration clauses as alternative mechanisms for the settlement of conflicts involving international syndicate loan agreements and restructuring agreements
- Arbitration clauses in international financial agreements. Circumventing the Act of State Doctrine
- Arbitration clauses in international tax treaties could benefit developing states
- Arbitration in International tax matters : some structural issues
- Arbitration in Sweden
- Arbitration in bilateral tax treaties
- Arbitration in international tax dispute resolution
- Arbitration in international tax matters
- Arbitration in international tax matters
- Arbitration in tax treaties
- Arbitration in taxation
- Arbitration in taxation : an introduction
- Arbitration institutes : an issue overlooked
- 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 treaties : a first Israeli tax treaty includes an arbitration clause, but do such clauses really matter?
- Arbitration procedures in tax treaty and community law : a study from an Italian perspective
- Arbitration provisions under the MLI
- Arbitration under international social security instruments
- Arbitration under tax treaties : improving legal protection in international tax law
- 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
- Austria v Germany : Case C-648/15
- Austria v. Germany (Case C-648/15) : the ECJ and its new tax treaty arbitration hat
- BEPS Action 16 : the taxpayers' right to an effective legal remedy under European law in cross-border situations
- Baseball arbitration : the trendiest alternative dispute resolution mechanism in international taxation
- Baseball arbitration option under the EU Dispute Resolution Directive : how well does it fare against the objectives?
- Behind sovereignty: concerns about international tax arbitration and how they may be addressed
- Behördliche Korrektur von Verrechnungspreisen bei multinationalen Unternehmen
- Belgian co-ordination, distribution and special service centres: non-garden varieties of arm's-length transfer pricing and European arbitration
- Beslechting van transfer pricing geschillen
- Bijzondere wet op het Arbitragehof. (6 January 1989)
- Bilateral investment protection treaties - hidden fount of taxpayer protection
- Binding arbitration under the Canada-U.S. income tax treaty : new rules and guidelines
- Brexit : the legal implications
- Building global international tax law : essays in honour of Guglielmo Maisto
- Business law in Africa : OHADA and the harmonization process
- Business laws of Yemen
- Cairn Energy Plc and Cairn UK Holdings Private Limited v The Republic of India : retroactive tax legislation when it ceases to meet the fair and equitable treatment standard
- 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?
- Canada - US arbitration: too soon to pass judgment
- Canada-U.S. competent authority MOU : first steps to mandatory arbitration?
- Canada-US Fifth Protocol: binding arbitration - the new super tool
- Changes in Russia's court practice regarding thin capitalization rules
- Charting a course through MAP
- Combating tax avoidance in the EU : harmonization and cooperation in direct taxation
- Commercial arbitration under investment treaties and contracts : its importance and danger in the Arab world
- Committee of Experts on International Cooperation in Tax Matters : second session : Geneva, 30 October-3 November 2006
- Comparative analysis : arbitration procedure for handling tax controversy
- Compatibility of the recent OECD proposals with Germany's tax dispute resolution mechanism
- Compulsory arbitration as a last resort in resolving tax treaty interpretation problems
- Compulsory waiver of domestic remedies before arbitration under a tax treaty - a German perspective
- Conflict resolution in tax treaty law
- Conflicts of qualification in tax treaty law
- Contemporary problems in international commercial arbitration
- Contencioso tributário
- Contributo allo studio degli strumenti di soluzione delle controversie fiscali internazionali : con particolare riguardo al transfer pricing
- Convenio multilateral BEPS : inminente vigencia : Convención Multilateral para implementar medidas para evitar la erosión de la base imponible y el traslado de beneficios en los Tratados bilaterales en materia tributaria
- Convenios fiscales internacionales y fiscalidad de la Unión Europea
- Convenios fiscales internacionales y fiscalidad de la Unión Europea
- Coordination rules as a weapon in the war against cross-border tax arbitrage - the case of hybrid entities and hybrid financial instruments
- Current developments in procedures for the resolution of international tax disputes
- Das EU-Besteuerungsstreitbeilegungsgesetz im Überblick
- Das Inkrafttreten der Schiedskonvention in Österreich
- Das MLI - eine Revolution im internationalen Steuerrecht?
- Das OECD-Musterabkommen 2008 - praxisrelevante Änderungen = The OECD Model Tax Convention 2008 - changes of practical relevance
- Das Schiedsverfahren nach dem Multilateralen Instrument : Multilaterale Streitbeilegung in der Post-BEPS-Welt
- Das Spannungsverhältnis zwischen Schiedsverfahren in Steuersachen und einem Internationalen Steuergerichtshof : Möglichkeiten zur Verbesserung der Streitbeilegung im Internationalen Steuerrecht
- Das Verfahren nach Art. 6 EU-Schiedskonvention
- 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 Schiedsverfahren im DBA-USA
- Das neue Schiedsverfahren nach dem DBA-USA
- Das neue österreichische Schiedsverfahrensrecht
- Das niederländische Schreiben zum "Internationalen Verständigungs- bzw. Schlichtungsverfahren"
- Das verbindliche Schiedsverfahren nach dem neuen OECD-MA
- De Europese invulling van BEPS
- De Wet fiscale arbitrage : een eerste stap naar een efficiëntere en betere internationale geschilbeslechting
- De arbitrageprocedure : effectief in het beslechten van interstatelijke transfer-pricinggeschillen? (1)
- De arbitrageprocedure : effectief in het beslechten van interstatelijke transfer-pricinggeschillen? (2)
- De arbitrageregeling van het MLI : meer rechtsbescherming in het internationale belastingrecht?
- De fiscale bemiddeling en een pleidooi voor een alternatieve fiscale geschillenbeslechting
- Dealing with double taxation
- Debt-equity hybrid instruments in a cross-border setting : a focus on the U.S. foreign tax credit
- Der EuGH als Schiedgericht im neuen DBA österreich- Deutschland
- Desafios tributários
- Designing arbitration provisions in tax treaties : reflections based on the US experience
- Deutschland und die Schweiz unterzeichnen DBA-Änderungen : Erklärung zur Aufnahme von Steuerverhandlungen
- Developments in simultaneous examination programs : advance transfer pricing agreements, and arbitration procedures. Issue paper no. 7. : US discussion paper
- Developments in the Swiss double tax treaty network
- Developments within the OECD and the EC
- Die Reichweite von Schirmklauseln in Investitionsschutzabkommen nach der jüngsten ICSID-Spruchpraxis
- Die Schiedsklausel im Mehrseitigen Übereinkommen und ihre Auswirkung auf österreichische Doppelbesteuerungsabkommen
- Die Schiedsklausel nach dem multilateralen Instrument
- Die Streitbeilegungsrichtlinie und ihre Umsetzung in Deutschland
- Die Vorschläge der OECD zur Verbesserung des Verfahrens zur Beilegung von Streitigkeiten im Zusammenhang mit DBA
- Die neue ICC-Schiedsgerichtsordnung
- Die steuerliche Verrechnungspreisgestaltung international tätiger Unternehmungen : Probleme der nationalen und internationalen Anwendung des dealing-at-arm's-length-Prinzips
- Different interpretations of the European Tax Arbitration Convention
- Direito tributário internacional : a arbitragem nos acordos de bitributação celebrados pelo Brasil
- Dispute resolution
- 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
- Does the Achmea case prevent the resolution of tax treaty disputes through arbitration?
- Doing business with Saudi Arabia
- Domestic tax arbitration : some economic considerations
- Doppelbesteuerungsabkommen und EU-Recht : Auswirkungen auf die Abkommenspraxis
- Double tax relief should be denied only if serious fraud involved, EU Forum says
- Double taxation within the European Union
- Draft OECD Model Tax Treaty Update includes PE threshold alternative, arbitration
- Dual residence of companies under tax treaties
- Dutch business law : legal and tax aspects of doing business in the Netherlands
- E.V.R.M. en BUPO-verdrag: charters van de belastingplichtige?
- EC Directives on cross border mergers and parent/subsidiary companies : Convention for arbitration in transfer pricing disputes
- EC Finance Ministers agree on direct tax measures....... at least !
- EC corporate tax law : commentary on the EC direct tax measures and member states implementation
- EC tax briefing
- EC: the proposal for a Council Directive on the elimination of double taxation (arbitration procedure)
- ECJ decision on arbitration between Germany and Austria regarding taxation from profit participation certificates under the Austria-Germany tax treaty
- EU Tax Dispute Resolution Directive (2017/1852) : paving the path toward a European tax court?
- EU Tax Dispute Resolution Directive : the deathblow to double taxation in the European Union
- EU-Schiedskonvention durch alle EU-Mitgliedstaaten ratifiziert
- Ecuador, U.S. turn to alternative remedies in tax dispute
- Effectiveness of current competent authority procedures for relief of international double taxation: future developments
- Ein Plädoyer für mehr "Anwendungssicherheit" im Steuerrecht! In einer zunehmend komplexen Rechtswirklichkeit bedarf es einer umfassenden Initiative der OECD
- El proceso arbitral en Iberoamerica. (Estudio comparativo)
- Embracing tax certainty through improved dispute resolution
- Ending the flaws in double tax treaties
- Ensuring effective taxpayer remedies for breaches of confidentiality in relation to tax treaties
- Entwicklungen im internationalen Steuerrecht
- Essays on international taxation : liber amicorum Nishith Desai
- European Union law and global investment regime : unshell proposal as a next (mis)step of the EU against investment treaty arbitration?
- Exchange of information and legal protection : DTCs and EC law
- Fifth protocol to the Canada-United States tax treaty
- Fiscalidad de no residentes y convenios sobre doble imposición
- Fixing the black box : the OECD proposals to amend the Model Treaty to improve the mutual agreement procedure
- Flexible multi-tier dispute resolution in international tax disputes
- Foreign investment arbitration : a place for human rights?
- From arbitration to zero withholding : a primer on the Canada-U.S. treaty protocol
- Future of the mutual agreement procedure
- Förordning om ikraftträdande av konventionen om Republiken Österrikes, Republiken Finlands och Konungariket Sveriges anslutning till konventionen om undanröjande av dubbelbeskattning vid justering av inkomst mellan företag i intressegemenskap
- Gedanken zum abkommensrechtlichen Schiedsverfahren nach Art. 25 Abs. 5 OECD-MA
- Geplante Neuregelung in Paragr. 2 Abs. 2 AO durch das JStG 2010 : innerstaatliche Bindungswirkung von Konsultationsvereinbarungen
- Germany pursues mandatory binding arbitration in DTAs
- Geschilbeslechting bij heffing in strijd met belastingverdragen : leiden alle wegen naar Rome?
- Globaal evenwicht tussen dga en ondernemer
- Granting juridical autonomy to article 25(5) of the Tax Treaty Model
- Greece : new tax law
- Group transactions, transfer pricing and litigation: evidence from Portugal
- Handling tax controversies in Europe
- Handling tax disputes in Europe
- How to resolve international tax disputes? New approaches to an old problem
- ICC proposes arbitration in international tax matters
- ICSID arbitration : BITs, buts and taxation - an introductory guide
- Il diritto dell'arbitrato (interno)
- 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 BEPS in the U.S
- Implementation v. adaptation : BEPS in Lation America through the lens of the ILADT Model
- Implicaciones del caso "Achmea" en asuntos fiscales : límites al arbitraje, jurisdicción exclusiva del TJUE y convenios de doble imposición internacional = Implications of the "Achmea" case in tax matters: limits on arbitration, exclusive jurisdiction of the CJUE and international conventions of double taxation
- Improved tax dispute resolution between China and the Asean countries under the belt and road initiative
- Improving the arbitration procedure under the EU Arbitration Convention (1)
- Improving the arbitration procedure under the EU Arbitration Convention (2)
- Improving the relationship between tax authorities and taxpayers in Brazil
- 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
- Income tax treaty arbitration
- Indirect transfer tax : India’s tryst with retrospective taxation and treaty disputes
- International Fiscal Association (IFA) South Asia Regional Conference : background papers
- International Tax Arbitration Conference in London : special report
- International and EU tax multilateralism : challenges raised by the MLI
- International arbitration : corporate attitudes and practices 2006
- International arbitration : law and practice
- International arbitration and EU law
- International arbitration in tax disputes : a view from Turkey
- International arbitration in tax matters
- International arbitration of transfer pricing disputes under income taxation
- International arbitration procedures
- International commercial arbitration in the People's Republic of China : a primer
- International dispute resolution: myths of competent authority
- International investment agreements and the international tax system : the potential of complementarity and harmonious interpretation
- International investment law
- International tax arbitration
- International tax arbitration : challenges and opportunities
- International tax arbitration : toward better taxpayer protection
- International tax arbitration and the sovereignty objection : the South American perspective
- International tax as international law : an analysis of the international tax regime
- International tax avoidance issues : an analysis of the Indian law and policy
- International tax dispute resolution - the MLI conundrum
- International tax disputes : elements of epochal evolution
- International tax disputes : the New Zealand experience
- International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman
- Internationale Handelskammer fordert Schiedsverfahren in Steuersachen
- Internationale fiscale arbitrage
- Internationales Steuerrecht
- Internationales Steuerrecht
- Internationales Steuerrecht
- Internationales Steuerrecht : österreichisches Aussensteuerrecht; Unionsrechtliche Rahmenbedingungen, OECD-Musterabkommen idF des Updates 2014; österreichische Abkommenspraxis
- Investissements étrangers et arbitrage entre États et ressortissants d'autres États : trente années d'activité du Cirdi
- Investment law and practice in Vietnam
- Investment treaty arbitration : a brief overview
- Investor-state dispute settlement and impact on investment rulemaking
- Investor-state disputes : prevention and alternatives to arbitration
- Investor-state disputes : the interface between treaty-based international investment protection and fiscal sovereignty
- Investor-state disputes arising from investment treaties : a review
- Ireland's Arbitration (International Commercial) Act 1998
- 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 country that developed the advance pricing agreement finally ready to take arbitration seriously?
- Is the interaction between chapter X of the OECD Transfer Pricing Guidelines and the EU Directive on Tax Dispute Resolution Mechanisms an effective one?
- Islamic finance in the Western Balkans : prospects and regulatory challenges
- Issues Hong Kong faces when negotiating and implementing double taxation agreements
- Issues in the implementation of the arbitration of disputes arising under income tax treaties
- Issues in the implementation of the arbitration of disputes arising under income tax treaties : response to David Tillinghast
- Justice in international tax law : a normative review of the international tax regime
- Justice, equality and tax law
- Key practical issues in eliminating the double taxation of business income
- L'arbitrage des différends fiscaux en droit international des investissements
- L'expérience américaine en matière de clauses d'arbitrage conventionnelles : un exemple pour la France?
- La armonización del derecho mercantil en África impulsada por la OHADA
- La dimensione promozionale del fisco
- La procedura consultiva nella convenzione stipulata fra Austria e Germania per evitare le doppie imposizioni : verso il diritto convenzionale uniforme?
- La terminación convencional de procedimientos tributarios y otras tecnicas transaccionales
- Le règlement non contentieux des conflits en droit fiscal
- Legal protection in international tax disputes : how investment protection agreements address arbitration
- Lei da Arbitragem Voluntária : anotada
- Les clauses d'arbitrage comme mécanisme d'alternance au règlement des litiges dans les contrats internationaux de crédits consortiaux et les conventions de réaménagement de la dette
- Lessons from U.S. tax dispute resolution processes
- Litigating EU tax law in international, national and non-EU national courts
- Long-awaited protocol to Canada-U.S. tax treaty provides significant benefits
- MAP : Peer review stage 1
- MLI made easy
- Making a choice in Portugal : taking your case to the tax arbitration tribunals or tax judicial courts?
- Making dispute resolution mechanisms more effective, Action 14 - 2015 final report
- Managing tax disputes - an Australian perspective (Part I)
- Managing tax disputes - an Australian perspective (Part II)
- Mandatory binding arbitration : a new avenue for dispute resolution?
- Mandatory binding arbitration : avoiding stalemates over the tax chessboard
- Mandatory binding arbitration in the BEPS Multilateral Instrument
- Mandatory binding tax arbitration : from sovereign rights to sovereign duties
- Mandatory tax arbitration : the next frontier issue
- Manual de direito fiscal : perspetiva multinível
- Mediation bei Verrechnungspreiskonflikten als alternativer Streitbeilegungsansatz?
- Medidas antiabuso y procedimientos amistosos
- Medios alternativos de solución de controversias en materia fiscal
- Moduli consensuali e istituti negoziali nell'attuazione della norma tributaria
- More on binding arbitration of tax treaty disputes: issues and anomalies under the newly-negotiated Protocol with France
- More on tax treaty arbitration : the United States and Germany (rather cautiously) agree to mandatory arbitration
- Multilateral instrument - two years on
- Multilateral instruments : Indian perspective
- Multilateral tax treaties : new developments in international tax law
- Multinationals and transfer pricing
- Mutual agreement procedures in tax treaties : problems and needs in developing countries in transition
- 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
- Métodos de solução dos conflitos fundados em convenções contra a dupla tributação internacional
- Navigating cross-border dispute developments in non-EU jurisdictions
- Neue Stellungnahme des BMF zu internationalen Verständigungs- und Schiedsverfahren : BMF, Schreiben v. 9.10.2018 - IV B 2 - S 1304/17/10001
- Neuerungen durch das MLI im Zusammenhang mit internationalen Verständigungs- und Schiedsverfahren : die wesentlichen Entwicklungen im Überblick
- Neufassung des BMF-Merkblatts zu Streitbeilegungsverfahren : BMF, Schreiben v. 27.8.2021 - IV B 3 - S 1304/21/10004 :007
- New Germany-Sweden tax convention examined
- New Swiss law on international arbitration
- New developments in the resolution of international tax disputes
- New protocol to the France-United States tax treaty
- New remedies
- No dispute about the increasing importance of arbitration in tax treaties
- OECD MAP statistics show pressing need for mandatory binding arbitration
- OECD arbitration in tax treaty law
- OECD proposal to improve the resolution of tax treaty disputes
- Onderling overleg en arbitrage onder belastingverdragen
- Onderling overleg en arbitrage onder het MLI
- Onderlinge overlegprocedures - ken alle rechten
- Ontwikkelingen op het gebied van fiscale arbitrage in Nederland
- 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
- Overview of 2006 Germany-U.S. tax treaty protocol
- Papers of the International Academy of Estate and Trust Law - 2000
- Pillars 1 and 2 : African perspectives
- Poland's mutual agreement procedure
- Portuguese arbitration tax court rules on notional cash-pooling agreements
- Post-BEPS international tax arbitration
- Praxishinweise zur Durchführung internationaler Streitbeilegungsverfahren - Teil 4 : Obligatorische Schiedsverfahren als Ergänzung des Verständigungsverfahrens
- Procedimento e processo tributário : uma perspectiva prática
- Procedimientos de resolución de controversias tributarias internacionales : entre BEPS y la UE
- Procedure amichevoli, procedure arbitrali e rapporti fisco-contribuente
- Procedures announced for mandatory arbitration under the Germany-United States tax treaty
- 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
- Proceedings of a special conference in honour of professor Hugh J. Ault
- Profili fiscali dell'arbitrato
- Protection of taxpayer rights in multijurisdictional disputes - a stakeholder's perspective
- Putting arbitration on the MAP : thoughts on the new U.N. Model Tax Convention
- Recent developments in German tax treaty policy
- Recent developments in Germany's transfer pricing practice
- Recent legal developments in China affecting tax and investment
- Recent treaty developments in the arbitration of international tax disputes
- Recht und Praxis der Schiedsgerichtsbarkeit (RPS)
- Reflections on the role of the OECD in developing international tax norms
- Regards critiques et perspectives sur le droit et la fiscalité : liber amicorum Cyrille David
- Relevance of Islamic dispute resolution processes in Islamic banking and finance
- Republic of Ecuador v Occidental Exploration and Production Co ; [2006] EWHC 345 (Comm)
- Resolución alternativa de conflictos (ADR) en Derecho tributario comparado
- Resolution of international transfer pricing disputes : a non-starter, despite BEPS
- Resolution of tax disputes in Japan
- Resolution of tax treaty conflicts by arbitration
- 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 through arbitration
- Resolving international tax disputes through arbitration. Ad Hoc Group of Experts on International Co-operation in Tax Matters, Fourth meeting, Geneva, 30 November-11 December 1987
- Resolving transfer pricing disputes : a global analysis
- Risk, recharacterization - and a tsunami of double tax cases
- RuSt 2017: Highlights aus dem Workshop "Internationales Steuerrecht"
- Schiedsgerichtsbarkeit im internationalen Steuerrecht wird Realität : wichtige Ergänzung des OECD-Musterabkommens
- Schiedsgerichtsordnung des London Court of International Arbitration
- Schiedsklauseln als Ergänzung des Verständigungsverfahrens in der jüngeren Abkommenspraxis
- Schiedsverfahren für Doppelbesteuerungsabkommen : Möglichkeiten zur Verbesserung des Rechtsschutzes im internationalen Steuerrecht
- Schiedsverfahren im internationalen Steuerrecht
- Schiedsverfahren in deutschen DBA nach dem MLI
- Schiedsverfahren nach DBA
- Schiedsverfahren nach den DBA mit Grossbritannien, der Schweiz und Liechtenstein
- Schwarz on tax treaties
- Schwarz on tax treaties
- Schweiz und Deutschland unterzeichnen Protokoll zur Änderung des DBA-Schweiz
- 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 A : Penalties und innerstaatliches Verfahren zur Streitbeilegung
- Seminar B : Grenzüberschreitende Steuerarbitrage
- Seminar C : Verständigungsverfahren und die Beilegung grenzüberschreitender Streitigkeiten
- Seminar J: Verfahren zur Lösung von DBA-Konflikten
- Seminar papers delivered at the IFA Congress, Florence 1993
- Settlement of disputes in tax treaty law
- Should Taiwan include mandatory arbitration in its tax treaty policy?
- Significant amendments to the France-United States tax treaty
- Some thoughts on convergence and tax treaty interpretation
- Some thoughts on convergence and tax treaty interpretation
- State-owned enterprises and international investment treaties : when are state-owned entities and their investment protected?
- Streitbeilegung für Konflikte der DBA im Wege des Schiedsverfahrens
- Strengthening the EU arbitration procedure
- Substance-over-form doctrine in Russian tax law : recent developments
- Supplementary dispute resolution
- Swiss considerations on digitalizing final offer arbitration
- TP arbitration for developing countries: benefits and burdens
- Take MAP with a grain of salt : Sifto and the legal nature of competent authority agreements
- Tax and legal aspects of EC harmonisation
- Tax arbitration and VAT : the Portuguese experience
- Tax arbitration in transfer pricing matters
- Tax controversies and dispute resolution under tax treaties : insights from arbitration sphere
- Tax director's guide to international transfer pricing
- Tax disputes and international commercial arbitration
- Tax law disputes before investment arbitration panels : practical experience
- Tax litigation : a global guide from practical law
- Tax polymath : a life in international taxation : essays in honour of John F. Avery Jones
- Tax procedures : EATLP Annual Congress Madrid 6-8 June 2019
- Tax status of representative offices of foreign companies : court cases
- Tax treaties : building bridges between law and economics
- Tax treaties and EC law
- Tax treaties and procedural law
- Tax treaty arbitration
- Taxation, State aid rules and Arbitral courts : a BIT of a mess in the Micula saga
- Taxpayer participation in tax treaty dispute resolution
- Taxpayer rights and taxpayer participation in procedures under the Dispute Resolution Directive
- TeleTech Canada Inc v Minister of National Revenue : 2013 FC 572
- The Arbitration Convention in practice : experiences of participation as an independent member of arbitration (advisory) commissions
- The Cairn Arbitration award : retrospective taxation of indirect share transfers in India breaches bilateral investment treaty
- The EC Arbitration Convention
- The ECJ as arbitration court for the new Austria-Germany tax treaty
- The German view of the prevention and settlement of international disputes on tax law
- The Indian Taxation Laws (Amendment) Act, 2021 : a commendable change of policy or simply an offer for settlement?
- The MAP in Greece : new domestic procedural framework enhances effectiveness of crossborder dispute resolution
- The MAP process in Canada for taxpayer cases
- The MLI's arbitration clause : how many bilateral tax treaties are actually covered?
- The Micula case : a rough road for dispute resolution
- The Multistate Tax Commission's alternative to litigation
- The Portuguese tax arbitration regime
- The Vodafone-India capital gains tax controversy : the past and the future
- The arbitration clause in recent U.S. tax conventions
- The beneficial owner concept - developments in arbitration case law
- The benefits of differentiated transparency : proposal for graduated confidentiality regimes within international tax disputes
- 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 contours of dispute resolution in the international tax world : comparing the OECD multilateral instrument and the proposed EU Arbitration Directive
- The changing face of international tax arbitration
- The choice of issues to be submitted to arbitrary under income tax conventions
- The doctrines of public policy and competence and investor-state arbitration
- The effectiveness of mutual agreement procedures as a means for settling international transfer pricing disputes
- 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 impact of bilateral investment treaties on taxation
- The implementation and lasting effects of the multilateral instrument
- The international, European and pluralistic perspectives of transfer pricing taxation
- The nature and scope of the mandatory arbitration provision in the OECD Multilateral Convention (2016)
- The new Canadian protocol
- The new Netherlands-UK tax treaty 2008 : an analysis
- The new mutual agreement and arbitration procedure under Art. 25 of the Germany-US tax treaty
- The resolution of transfer pricing disputes through arbitration
- The rise of treaty arbitration clauses
- The role of arbitration in resolving qualification conflicts under tax treaties
- The scope of the proposed EU Arbitration Directive
- The text of and the commentary on article 25 : round up of the changes and their significance
- The trust concept and taxation: the Portuguese perspective
- The year in review : Portugal
- Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
- Transfer pricing : the EC Arbitration Convention as a dispute resolution mechanism
- Transfer pricing and dispute resolution: aligning strategy and execution
- Transfer pricing and mutual agreement procedures
- Transfer pricing and the Arbitration Convention
- Transfer pricing arbitration as an option for developing countries
- Transfer pricing arbitration procedure
- Transfer pricing in the People's Republic of China
- Transfer pricing rules and practice in the Netherlands - an overview
- Treaties, rules and regulations : some U.S. perspectives on international tax cooperation
- Treaty arbitration from a Japanese perspective
- Treaty provision for the arbitration of transfer pricing disputes
- Trust and foundations under Israeli law : so different, yet the same for tax purposes
- Types of arbitration procedure
- U.S. taxation of international income : blueprint for reform
- U.S.-Switzerland tax treaty protocol - Swiss considerations
- UK : a one stop shop for thin cap, debt cap and arbitrage?
- US treaties
- Umsetzung wichtiger BEPS-Aktionspunkte in der Praxis : eine empirische Untersuchung
- Umwandlungsgesetz, Umwandlungssteuergesetz
- United States update
- Use of international arbitration to resolve double taxation cases
- Using arbitration to resolve transfer pricing disputes and the impact of the OECD's Unified Approach proposal
- Using negotiation, mediation, and arbitration to resolve IRS-taxpayer disputes
- VAT on arbitration
- Value creation : a standard in search of a process
- Vergi uyuşmazlıklarının çözümü : barışçıl mekanizmalar = Settlement of tax disputes : alternative mechanisms
- Vermeidung der Doppelbesteuerung nach Verrechnungspreiskorrekturen : die Folgen abgabenbehördlicher Berichtigungen von Verrechnungspreisen
- Verplichte en bindende arbitrage in het MLI : verbetering rechtspositie belastingplichtigen in het internationale belastingrecht?
- Verständigungs- und Schiedsverfahren als Instrumente zur Vermeidung der Doppelbesteuerung : Merkblatt zum internationalen Verständigungs- und Schiedsverfahren auf dem Gebiet der Steuern vom Einkommen und vom Vermögen (Teil 1)
- Verständigungs- und Schiedsverfahren als Instrumente zur Vermeidung der Doppelbesteuerung : Merkblatt zum internationalen Verständigungs- und Schiedsverfahren auf dem Gebiet der Steuern vom Einkommen und vom Vermögen (Teil 2)
- Wegwijs in het internationaal belastingrecht
- Wegwijs in het internationaal belastingrecht
- Wegwijs in het internationaal en Europees belastingrecht
- Wegwijs in het internationaal en Europees belastingrecht
- Wegwijs in het internationaal en Europees belastingrecht
- Wegwijs in het internationaal en Europees belastingrecht
- Wegwijs in het internationaal en Europees belastingrecht
- Wegwijs in het internationaal en Europees belastingrecht
- Weitere Analyse des neuen DBA mit der Schweiz : DBA-Änderungen und Erklärung zur Aufnahme von Steuerverhandlungen
- What can the tax community learn from dispute resolution procedures in non-tax agreements?
- What is a "tax paid in that other state" under Article 23 of the OECD Model?
- What is the future of the EU Arbitration Convention?
- When taxation meets arbitration : recent initiatives to introduce and promote arbitration in international and European taxation
- Why Nigeria cannot agree to the OECD's Two-Pillar approach - for now
- Why the revised EU Arbitration Directive is a big step in the right direction
- Witness testimony in transfer pricing litigation
- Wohin entwickelt sich das internationale Steuerrecht? = Where will international tax law move?
- Zukunftsfragen des Steuerrechts IV
- Zur innerstaatlichen Bindungswirkung von auf Doppelbesteuerungsabkommen beruhenden Konsultationsvereinbarungen : Betrachtungen anlässlich der Ergänzung von Paragr. 2 AO durch das Jahressteuergesetz 2010
- ¿Es posible el arbitraje tributario?
- Österreich erhebt aufgrund einer DBA-Streitigkeit erstmals Klage beim EuGH = Austria takes legal action before the ECJ concerning a treaty qualification conflict for the first time
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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/QjNzphQtlqE/" 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/QjNzphQtlqE/">arbitration</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>
