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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
Positions on Article 25 (Mutual Agreement Procedure) and its commentary
, 2019semanticscholar +1 more source
Commentary on Article 25: Concerning the Mutual Agreement Procedure
, 2019semanticscholar +1 more source
Manual on the Handling of Multilateral Mutual Agreement Procedures and Advance Pricing Arrangements
OECD Forum on Tax Administration, 2023openaire +1 more source
MUTUAL AGREEMENT PROCEDURE (ART. 25): The Use of the OECD Commentary
, 2016C. Garbarino
semanticscholar +1 more source
Dispute Resolution: the Mutual Agreement Procedure (chapter VIII)
, 2013H. Ault
semanticscholar +1 more source
Anonymous hybrid mutual authentication and key agreement scheme for wireless body area network
Computer Networks, 2018Aneesh M Koya
exaly
Using Mutual Agreement Procedures to Create a Proxy for Bilateral Tax Controversy
SSRN Electronic Journal, 2018Matthias Eckerle +2 more
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