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Tax accounting or tax calculations: Disputes
2016The approaches towards understanding of accounting and tax accounting have been considered. The illegitimacy of existence tax accounting as separate system has been proved as well as the procedure for determining income tax under the tax laws have been suggested to call the tax calculations.
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Flexible Multi-Tier Dispute Resolution in International Tax Disputes
2021Pistone, Pasquale, De Goede, Jan J.P.
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Tax Treaty Disputes in Germany
2017Germany has been at the centre of international tax law development for more than 100 years: it is the birthplace of the first-ever double taxation convention, the home of the first and most cited international commentary on double taxation conventions, and the source of an unsurpassed number of court decisions dealing with problems of international ...
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Reflections on dispute resolution under GATT and the WTO and double tax treaty disputes
2023Werner Haslehner
exaly
Article: Access to Tax Treaty Dispute Resolution Mechanisms in Cases of Abuse
Intertax, 2022Aitor Navarro
exaly