Dispute Resolution under Tax Treaties and Beyond / edited by Prof. Guglielmo Maisto.
| Other author | Maisto, Guglielmo. |
| Format | Electronic |
| Description | lxi, 1196 pages ; 24 cm. |
| Supplemental Content | Full text available from Ebook Central - Academic Complete |
| Subjects |
| Series | EC and International Tax Law series, 1574-969X ; 20 EC and international tax law series ; v. 20. 1574-969X UNAUTHORIZED |
| Contents | Chapter 1: Paragraph 1 of Article 25 of the OECD Model - Persons Entitled to MAP -- Chapter 2: Actions of One or Both Contracting States -- Chapter 3: The Meaning of "Result or Will Result inTaxation Not in Accordance with the Provisions of This Convention" -- Chapter 4: Time Limits for Submitting the Case -- Chapter 5: Acceptance and Denial of Map Requestsand Related Remedies -- Chapter 6: Judicial Control of the Map Process -- Chapter 7: A Judicial Experience on Maps in the Context of the Domestic Legal System 1 -- Chapter 8: The Resolution of "Difficulties" or "Doubts" Related to the Interpretation and Applicationof a Tax Treaty and Consultation in Cases Not Provided for in the Treaty -- Chapter 9: Dangerous Transplantation Importing Big Government into Article 3(2) of the 2017OECD Model Tax Convention -- Chapter 10: Scope of Arbitration under the OECD andUN Model Provisions -- Chapter 11: Joint Commission and Consultation -- Chapter 12: Procedural Aspects of Arbitration -- Chapter 13: Coordination of Tax Arbitration Instrumentsand Their Interaction with EU Law -- Chapter 14: The OECD/G20 Global Minimum Tax andDispute Resolution: A Workable SolutionBased on Article 25(3) of the OECD Model, the Principle of Reciprocity and the Globe Model Rules -- Chapter 15: Transparency and Dispute Resolution -- Chapter 16: Improving Taxpayers' Rights in the Settlement of Cross-Border Tax Disputes -- Chapter 17: The Relation between Investment Treaties and Tax Treaties Some considerations based on articles 30 and 59 of the Vienna Convention on the Law of Treaties -- Chapter 18: Dispute Resolution Quo Vadis? -- Chapter 19: Belgium -- Chapter 20: Brazil -- Chapter 21: Canada -- Chapter 22: Denmark -- Chapter 23: Finland -- Chapter 24: France -- Chapter 25: Germany -- Chapter 26: India -- Chapter 27: Italy -- Chapter 28: Netherlands -- Chapter 29: Norway -- Chapter 30: South Africa -- Chapter 31: Spain -- Chapter 32: Switzerland -- Chapter 33: United Kingdom -- Chapter 34: United States. |
| Subject | Dispute Resolution under Tax Treaties and Beyond is a detailed and comprehensive study on tax dispute resolution mechanisms, with a specific focus on tax treaty disputes. |
| General note | Presentations made at the "Dispute Resolution under Tax Treaties and Beyond" seminar held in Milan on 28 and 29 November 2022. - p. ixi |
| Bibliography note | Includes bibliographical references. |
| Access restriction | Available only to authorized users. |
| Technical details | Mode of access: World Wide Web |
| Genre/form | Electronic books. |
| LCCN | 2023427633 |
| ISBN | 9789087228545 (hardback) |
| ISBN | 9087228546 |
Availability
| Library | Location | Call Number | Status | Item Actions |
|---|---|---|---|---|
| Electronic Resources | Access Content Online | ✔ Available |