Arbitrability of International Tax Disputes [PDF]
Over the past years, "arbitration" as a means of settling international disputes has gained popularity, but compared to international tax disputes, the possibility of applying the arbitration clause is disputed. After the successful use of arbitration to
Naeem Noorbakhsh +2 more
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The Questionable Polish-German Pandemic Mutual Agreement
The outbreak of the coronavirus (COVID-19) pandemic in 2020 prompted countries around the world to take countermeasures. One was to restrict the movement of citizens between countries for employment purposes amongst others.
Błażej Kuźniacki, Wojciech Morawski
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Taxpayer protection standard in international tax disputes
The research project aims to find the most optimal solution to develop the current level of taxpayers' guarantees in the tax treaty disputes resolution procedures.The subject of the article is the analysis of the case law of the European Court of Human ...
M. D. Polenchuk
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Arbitration in international tax law: Legal obstacles to agreeing [PDF]
Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mutual agreement procedure to solve a dispute whether a person has been taxed in a manner that is not in accordance with the provisions of the Convention ...
Popović Dejan, Ilić-Popov Gordana
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Taguchi-RBF Neural networks Based Optimization of Phased Array Antenna With Coupling Effects
In the antenna array synthesis problems, most of the works in literature utilize isotropic elements. Thus, the mutual coupling effects between the array elements are neglected.
K. Oureghi +5 more
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The Trade and Cooperation Agreement between the EU and the United Kingdom [PDF]
The Trade and Cooperation Agreement between the European Union (EU) and the United Kingdom (UK) is a free trade agreement signed in accordance with WTO rules.
Jarosław Kundera
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A full wave description for thin wire structures with TLST and perturbation theory [PDF]
A full wave description of a thin wire structure, that includes mutual interactions and radiation, can be obtained in closed form with the so-called Transmission Line Super Theory or a refined variant of this method that utilises perturbation theory ...
F. Ossevorth +2 more
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The mutual agreement procedure and arbitration of double taxation disputes
Hay un claro deseo de los Estados de eliminar la doble tributación, el pago de un mismo impuesto en dos jurisdicciones diferentes, de las empresas multinacionales.
Ilias Bantekas
doaj
MEANING, EVOLUTION AND ROLE OF MUTUAL AGREEMENT PROCEDURE AS A TAX DISPUTE RESOLUTION MECHANISM
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
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Legal foundations of crowdlending: from mutual agreement to lending via online platforms
Technological innovation in the field of finance requires in-depth study of both technology and law. To contribute to this field, this paper proposes to analyse crowdlending, a procedure that allows the conclusion of loan agreements in which ...
Marina Rojo Gallego-Burín +1 more
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