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The Timely Resolution of Mutual Agreement Procedure Disputes – Secrets of Success?
Bulletin for International Taxation, 2023 In this article, the author considers the secrets of success regarding the timely resolution of mutual agreement procedure disputes via an examination of key factors exhibited by countries that have received OECD awards for this specific achievement.
Markham, Michelle
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, 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 ...
Londoño Cortés, Manuela
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Mutual Agreement Procedure Arbitration in Developing Countries – The ASEAN Experience
Bulletin for International Taxation, 2016This article examines mutual agreement procedure (MAP) arbitration in general and in developing countries, with a particular focus on MAP experiences of the countries forming the Association of Southeast Asian Nations (ASEAN).
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, 2016 The contribution deals with issues related to the procedure for submitting the application for a mutual agreement procedure, the consequent critical issues and the effects on the tax ...
Quattrocchi A
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New Spanish regulation on the mutual agreement procedure
Bulletin for International Taxation, 2009In November 2008, Spain issued a new regulation on the mutual agreement procedure (MAP)which applies to two procedures: the MAP under Spain's tax treaties and the procedure governed by the EC Arbitration Convention. This article examines and analyses the new regulation, including (among other things) its scope and structure, its common provisions, the ...
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Solving Double Taxation outside the Realm of a Mutual Agreement Procedure
International Transfer Pricing Journal, 2019As 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.
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Intertax, 2009
This article analyses whether the presence of the Mutual Agreement Procedure (MAP) in tax treaties can prevent the compulsory jurisdiction of the International Court of Justice (ICJ) in disputes in which the States involved have signed the optional clause with reservations ratione fori.
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This article analyses whether the presence of the Mutual Agreement Procedure (MAP) in tax treaties can prevent the compulsory jurisdiction of the International Court of Justice (ICJ) in disputes in which the States involved have signed the optional clause with reservations ratione fori.
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Mutual Agreement Procedure: la Convenzione arbitrale europea sul Transfer Pricing
, 2012 I 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
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