Results 261 to 270 of about 3,896,139 (291)
Some of the next articles are maybe not open access.
Chapter 7: Mutual Agreement Procedures and the Implementation of Mutual Agreements in Domestic Law
2020H. Jirousek, A. Streicher
openaire +1 more source
The history of PATA and its effect on advance pricing arrangements and mutual agreement procedures
Journal of International Accounting, Auditing and Taxation, 2008Abstract 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
Tax Code Provisions on the Specific Case Mutual Agreement Procedure: A Commentary
European TaxationArticle 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
Cancer Risks Associated With External Radiation From Diagnostic Imaging Procedures
Ca-A Cancer Journal for Clinicians, 2012Preetha Rajaraman +2 more
exaly
Mutual Agreement Procedures and the Implementation of Mutual Agreements in Domestic Law
2020Jirousek, Heinz, Streicher, Annika
openaire +1 more source
Strengthening legal certainty and transparency in the mutual agreement procedure in Switzerland
2020Matteotti, René, Bieri, Monika
openaire +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