Results 1 to 10 of about 636,670 (164)

Transformation of Rules of Origin Dispute Settlement In Free Trade Agreement Scheme Through Mutual Agreement Procedure

Nurani, 2022
Dispute resolution has been regulated in a free trade agreement (FTA) so the dispute resolution procedure should follow the dispute resolution procedure established by the FTA (das sollen).
Ardiansyah Ardiansyah
doaj   +3 more sources

Analysis of the Application of Mutual Agreement Procedure (MAP) and Advance Pricing Agreement (APA) in Indonesia [PDF]

International Journal of Scientific and Research Publications, 2020
The purpose of this research is to analyze the application of the Mutual Agreement Procedure (MAP) and / or Advance Pricing Agreement (APA) in Indonesia.
Ernie Marcelino
exaly   +3 more sources

Application of Mutual Agreement Procedure Article under the Multilateral Instrument to Covered Tax Agreements

Asia-Pacific Tax Bulletin, 2019
The author traces the development of the mutual agreement procedure article and the reservations for the MAP article under the multilateral instrument. With examples drawn from some selected contracting jurisdictions holding different positions on the MLI, he illustrates how the MAP article is applied to the respective covered tax agreements and offers
A.K.K. Chan
exaly   +3 more sources

Mutual Agreement Procedure in Ukraine [PDF]

Krakowskie Studia Małopolskie, 2021
Mutual agreement procedure (MAP) is an important instrument for resolving disputes on taxation not in accordance with the provisions of double taxation agreements. Nevertheless, its potential was not applied widely neither by taxpayers nor by the competent authorities in Ukraine.
Liubov Kasianenko, Irina Umrykhina
openaire   +2 more sources

Characteristic of mutual Agreement procedure in case of the double taxation treaty between Azerbaijan and Ukraine

Науковий вісник Ужгородського національного університету. Серія Право
The article is dedicated to comparative and legal analysis of the provisions on mutual agreement procedure in Art. 25 of the Convention between the Government of Ukraine and the Government of Azerbaijan Republic on Avoidance of Double taxation and ...
Parviz Arif Hasanov
doaj   +2 more sources

A Bayesian Alternative to Mutual Information for the Hierarchical Clustering of Dependent Random Variables. [PDF]

PLoS ONE, 2015
The use of mutual information as a similarity measure in agglomerative hierarchical clustering (AHC) raises an important issue: some correction needs to be applied for the dimensionality of variables.
Guillaume Marrelec, Arnaud Messé, Pierre Bellec   +2 more
doaj   +7 more sources

Tax Dispute Settlement Analysis On The Implementation Of Transfer Pricing in Transactions Between Affiliated Companies Using Advance Pricing Agreement (APA) Or Mutual Agreement Procedure (MAP) In Indonesia

International Journal of Scientific and Research Publications, 2021
The purpose of this study is to analyze the implementation of Advance Pricing Agreement (APA) Approach and Mutual Agreement Procedure (MAP) Approach to settle the tax dispute. This research is a library research.
Desiana, Wardiyana
exaly   +2 more sources

The Mutual Agreement Procedure: Coordinating the Global Tax Orchestra

LSE Law Review, 2019
The OECD and G20, via the Base-Erosion and Profit Shifting (BEPS) project, have recently taken measures under Action 14 to improve tax dispute resolution mechanisms by promoting the timely resolution of treaty-related disputes via the Mutual Agreement Procedure (MAP).
Konstantinos Taramountas
openaire   +2 more sources

CONSIDERATIONS REGARDING THE DIVORCE BY AGREEMENT OF THE SPOUSES, ACCORDING TO THE NOTARY PROCEDURE [PDF]

Challenges of the Knowledge Society, 2011
By amending the Family Code according to the provisions of the Law no. 202/2010 regarding some measures in order to speed the solving of processes (“Law of small reform”), representing the introduction to the New Civil Code adopted by the Law no.
ANCA-ANDREEA NISTOREANU
doaj   +2 more sources

MEANING, EVOLUTION AND ROLE OF MUTUAL AGREEMENT PROCEDURE AS A TAX DISPUTE RESOLUTION MECHANISM

Міжнародні відносини: теоретико-практичні аспекти, 2018
The relevance of the study is determined by the fact that the issue of a tax dispute resolution is actual in the context of the globalization processes and global financial crisis state.
Pavlo Selezen
doaj   +4 more sources