Results 271 to 280 of about 526,426 (311)
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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
openaire   +1 more source

Mutual Agreement Procedure: Preventing the Compulsory Jurisdiction of the International Court of Justice?

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.
openaire   +1 more source

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.
openaire   +1 more source

Mutual-information-based registration of medical images: a survey

IEEE Transactions on Medical Imaging, 2003
Jba Maintz, Max A Viergever
exaly  

Exploring mutual shading and mutual reflection inter-building effects on building energy performance

Applied Energy, 2017
Yilong Han   +2 more
exaly  

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