Results 11 to 20 of about 182,633 (276)
Nurani, 2022 Dispute resolution has been regulated in a free trade agreement (FTA) so the dispute resolution procedure should follow the dispute resolution procedure established by the FTA (das sollen).
Ardiansyah Ardiansyah
doaj +3 more sources
Mutual Agreement Procedure in Ukraine [PDF]
Krakowskie Studia Małopolskie, 2021 Mutual agreement procedure (MAP) is an important instrument for resolving disputes on taxation not in accordance with the provisions of double taxation agreements.
L. Kasianenko, I. Umrykhina
semanticscholar +2 more sources
Analysis of the Application of Mutual Agreement Procedure (MAP) and Advance Pricing Agreement (APA) in Indonesia [PDF]
International Journal of Scientific and Research Publications (IJSRP), 2020 The purpose of this research is to analyze the application of the Mutual Agreement Procedure (MAP) and / or Advance Pricing Agreement (APA) in Indonesia.
Ernie Marcelino
semanticscholar +2 more sources
The Mutual Agreement Procedure: Coordinating the Global Tax Orchestra
LSE Law Review, 2019 The OECD and G20, via the Base-Erosion and Profit Shifting (BEPS) project, have recently taken measures under Action 14 to improve tax dispute resolution mechanisms by promoting the timely resolution of treaty-related disputes via the Mutual Agreement ...
Konstantinos Taramountas
semanticscholar +2 more sources
Asia-Pacific Tax Bulletin, 2019 The author traces the development of the mutual agreement procedure article and the reservations for the MAP article under the multilateral instrument.
A.K.K. Chan
semanticscholar +2 more sources
MEANING, EVOLUTION AND ROLE OF MUTUAL AGREEMENT PROCEDURE AS A TAX DISPUTE RESOLUTION MECHANISM
Міжнародні відносини: теоретико-практичні аспекти, 2018 The relevance of the study is determined by the fact that the issue of a tax dispute resolution is actual in the context of the globalization processes and global financial crisis state.
Pavlo Selezen
doaj +4 more sources
The mutual agreement procedure and arbitration of double taxation disputes
ACDI: Anuario Colombiano de Derecho Internacional, 2008 It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) oftransnational commercial enterprises.
Ilias Bantekas
doaj +3 more sources
A Legal Analysis of the Structure of Dispute Resolution Mechanisms of International Tax Agreements [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2022 As international trade is expanding, international trade and tax disputes are increasing. Under international tax agreements, there are two mechanisms for the resolution of potential disputes between contracting States.
Alireza Salehifar
doaj +1 more source
BEPS 2.0 Pillar I solutions on mechanisms of tax dispute resolutions
Prawo Budżetowe Państwa i Samorządu, 2023 The purpose of the article is to present the basic assumptions of Pillar I of BEPS 2.0 and to identify areas of potential disputes on the background of the application of the new mechanisms. The article will briefly outline preventive mechanisms aimed at
Małgorzata Duda-Plesińska
doaj +1 more source
Legal nature of the agreement on the use of security measures in relation to criminal proceeding participants [PDF]
SHS Web of Conferences, 2021 The relevance of the study is due to the presence of a set of theoretical and practical issues and gaps in the legal regulation of the agreement concluded with the protected person on the conditions of security measures, mutual obligations, and ...
Grigoryeva Natalia Vladimirovna +3 more
doaj +1 more source