Results 221 to 230 of about 182,633 (276)

New Spanish regulation on the mutual agreement procedure

Bulletin for International Taxation, 2009
In November 2008, Spain issued a new regulation on the mutual agreement procedure (MAP)which applies to two procedures: the MAP under Spain's tax treaties and the procedure governed by the EC Arbitration Convention. This article examines and analyses the new regulation, including (among other things) its scope and structure, its common provisions, the ...
exaly   +2 more sources

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 ...
Luciana Nobrega e Silva Loureiro
semanticscholar   +2 more sources

The Mutual Agreement Procedure

2023
exaly   +2 more sources

Making the Mutual Agreement Procedure More Effective in Greece: A Commentary on the Guidelines for the Conduct of MAPs

European Taxation, 2021
In October 2020, the Greek Independent Authority for Public Revenue published a new decision, Decision A. 1226/2020, amending the guidelines for the conduct of the mutual agreement procedure (MAP) under tax treaties. The amendments were necessary in view
K. Perrou
semanticscholar   +1 more source

Strengthening legal certainty and transparency in the mutual agreement procedure in Switzerland

, 2020
René Matteotti, M. Bieri
semanticscholar   +2 more sources

Transfer Pricing, Corresponding Adjustments and the Mutual Agreement Procedure

Model Tax Convention on Income and on Capital Full Version, 2019
exaly   +2 more sources

Transfer Pricing and Mutual Agreement Procedures

International Transfer Pricing Journal, 2009
The recently issued Decree on the Mutual Agreement Procedure and the inclusion of a revised arbitration clause in the new tax treaty with the United Kingdom clearly demonstrate the importance given by the Netherlands to solving transfer pricing discussions.
B.vander Klok, T. Elshof
openaire   +1 more source

Positions on Article 25 (Mutual Agreement Procedure) and its commentary

Model Tax Convention on Income and on Capital Full Version, 2019
exaly   +2 more sources

Saudi Arabia Issues Taxpayers Guidance Concerning Mutual Agreement Procedure under Tax Treaties

International Transfer Pricing Journal, 2020
On 16 June 2020, Saudi Arabia issued taxpayers guidance for a mutual agreement procedure (MAP) to be used for the resolution of disputes under bilateral tax treaties.
B. Hassan
semanticscholar   +1 more source

TYPES OF TAX BEHAVIOR AND THEIR DISTINCTIVE FEATURES AS A CRITERION FOR THE ADMISSIBILITY OF THE APPLICATION OF THE MUTUAL AGREEMENT PROCEDURE IN THE FRAMEWORK OF TAX CONVENTIONS

Bulletin of Institute of Legislation and Legal Information of the Republic of Kazakhstan
In the article the author examines the types of tax behavior and their peculiarities as the main criterion of admissibility of application of international legal mechanisms of settlement of international tax disputes, in particular, the Mutual Agreement ...
Тomiris Sailauovna Smagulova
semanticscholar   +1 more source