Results 211 to 220 of about 3,653,159 (245)

Mutual Agreement Procedure and Foreign Direct Investments: Evidence from Firm-level Data

SSRN Electronic Journal, 2023
This paper investigates the association between the effectiveness of mutual agreement procedures provided for in bilateral tax treaties (MAP) and foreign direct investments by analyzing MAP statistics and distinct MAP components. Using firm-level ownership data, we find that MNEs invest more frequently in countries with good MAP policy structures and ...
Petutschnig, Matthias, Zhang, Xixi
openaire   +1 more source

Can the Brazilian Mutual Agreement Procedure Legislation Be Effective Domestically?

Bulletin for International Taxation, 2019
This article examines the new Brazilian legislation in respect of mutual agreement procedures in light of the changes proposed by Action 14 of the OECD/G20 BEPS initiative and considers whether such legislation can be effective in the country.
D. Canen, H.de Conti
openaire   +1 more source

Solving Double Taxation outside the Realm of a Mutual Agreement Procedure

International Transfer Pricing Journal, 2019
As transfer pricing adjustments are expected to increase, so will be mutual agreement procedure requests in order to remedy the resulting double taxation. To forego the downsides of this procedure, this article suggests that a MAP should be preceded by an attempt to obtain an unilateral corresponding adjustment.
openaire   +1 more source

Mutual agreement procedure and the right of access to justice an analysis of the Colombian regulation

2023
El Procedimiento de Mutuo Acuerdo es un mecanismo para la resolución de controversias en los Convenios de Doble Imposición, introducido en Colombia a través de los Convenios de Doble Imposición suscritos por el Estado. Este procedimiento ha sido desarrollado a través de la regulación colombiana del Procedimiento de Mutuo Acuerdo, prevista en el ...
openaire   +1 more source

Status of Interpretative Mutual Agreement Procedures: Case Study

European Taxation
In this note, the author examines recent and pending Dutch case law analysing the status of tax treaty mutual agreement procedures used to resolve difficulties or doubts regarding the interpretation or application of a tax treaty.
openaire   +1 more source

Strengthening legal certainty and transparency in the mutual agreement procedure in Switzerland

2020
Matteotti, René, Bieri, Monika
openaire   +1 more source

Mutual authentication quantum key agreement protocol based on Bell states

Quantum Information Processing, 2022
Yefeng He
exaly  

Mutual Agreement Procedures and the Implementation of Mutual Agreements in Domestic Law

2020
Jirousek, Heinz, Streicher, Annika
openaire   +1 more source

The relationship between the mutual agreement procedure and internal law

EC Tax Review, 1999
openaire   +1 more source

An ID-based remote mutual authentication with key agreement scheme for mobile devices on elliptic curve cryptosystem

Computers and Security, 2009
Chin-Chen Chang
exaly