Results 261 to 270 of about 37,767 (289)

Transfer Pricing Dispute Resolution and Mutual Agreement Procedures: An Indonesian Perspective

International Transfer Pricing Journal, 2017
This article examines the Mutual Agreement Procedures programme in Indonesia, including recent developments and changes in procedure, describing its advantages over other domestic dispute resolution options such as objection to the Directorate General of Taxes and appeal to the Tax Court.
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The history of PATA and its effect on advance pricing arrangements and mutual agreement procedures

Journal of International Accounting, Auditing and Taxation, 2008
Abstract In its 25 years of existence, the Pacific Association of Tax Administrators (PATA) has attempted to protect tax revenues and combat tax evasion techniques (including transfer pricing) by transnational corporations (TNCs). To that end, the tax authorities of its four member countries (Australia, Canada, Japan and the United States) have met ...
openaire   +2 more sources

Procedural Guarantees of Taxpayers in International Mutual Agreement Procedures

Rossijskoe Pravo. Obrazovanie, Praktika, Nauka, 2021
openaire   +1 more source

Chapter 7: Mutual Agreement Procedures and the Implementation of Mutual Agreements in Domestic Law

2020
H. Jirousek, A. Streicher
openaire   +1 more source

Mutual authentication quantum key agreement protocol based on Bell states

Quantum Information Processing, 2022
Ye-Feng He
exaly  

Tax Code Provisions on the Specific Case Mutual Agreement Procedure: A Commentary

European Taxation
Article 108-1 of the Tax Code of Ukraine, added in January 2020, establishes specific rules regarding the mutual agreement procedure (MAP). In this note, the author analyses the personal scope of MAPs under article 108-1, as well as some substantive and procedural features.
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Strengthening legal certainty and transparency in the mutual agreement procedure in Switzerland

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

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

2020
Jirousek, Heinz, Streicher, Annika
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  

Manual on the Handling of Multilateral Mutual Agreement Procedures and Advance Pricing Arrangements

OECD Forum on Tax Administration, 2023
openaire   +1 more source