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Mutual Agreement Procedure: la Convenzione arbitrale europea sul Transfer Pricing
2012I recenti chiarimenti sulle procedure amichevoli per dirimere le controversie internazionali hanno specificamente approfondito la Mutual Agreement Procedure prevista dalla Convenzione arbitrale con riguardo ai casi di doppia imposizione derivanti da rettifiche sui prezzi di trasferimento che coinvolgano imprese di Stati membri dell’Unione europea ...
GARBARINO, CARLO, G. Comi
openaire +1 more source
Mutual Agreement Procedures and the Implementation of Mutual Agreements in Domestic Law
2020Jirousek, Heinz, Streicher, Annika
openaire +1 more source
Strengthening legal certainty and transparency in the mutual agreement procedure in Switzerland
2020Matteotti, René, Bieri, Monika
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Manual on the Handling of Multilateral Mutual Agreement Procedures and Advance Pricing Arrangements
OECD Forum on Tax Administration, 2023openaire +1 more source
Using Mutual Agreement Procedures to Create a Proxy for Bilateral Tax Controversy
SSRN Electronic Journal, 2018Matthias Eckerle +2 more
openaire +1 more source
The Recent Issues of Dispute Resolution by Mutual Agreement Procedure (MAP)
Seoul Tax Law Review, 2007openaire +1 more source
Anonymous hybrid mutual authentication and key agreement scheme for wireless body area network
Computer Networks, 2018Aneesh Moideen Koya
exaly

