Results 191 to 200 of about 227,095 (228)

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 of certain recent changes in the domestic legislation affecting MAPs under tax treaties, as well as
K. Perrou
openaire   +2 more sources

The Recent Issues of Dispute Resolution by Mutual Agreement Procedure (MAP)

Seoul Tax Law Review, 2007
Hun Park
openaire   +2 more sources

The Revised Mutual Agreement Procedure and Recent Developments in Turkey

European Taxation, 2022
Turkey has enacted new Mutual Agreement Procedure (MAP) regulations (Law 7338 of 14 October 2021) in an effort to facilitate the resolution of international tax disputes, improve legal certainty and conform to the minimum standard of Action 14 of the ...
M. Kara
semanticscholar   +1 more source

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

A Theoretical Reflection on the OECD’s New Statistics Reporting Framework for the Mutual Agreement Procedure: Isolating, Measuring, and Monitoring

Journal of international economic law, 2018
In October 2015, the G20 Finance Ministers endorsed the base erosion and profit shifting (BEPS) project, which has been acclaimed as the most fundamental transformation of the international tax rules in almost a century.
Q. Cai, Pengfei Zhang
semanticscholar   +1 more source

Solving Double Taxation outside the Realm of a Mutual Agreement Procedure

International Transfer Pricing Journal, 2019
As transfer pricing adjustments are expected to increase, so will be mutual agreement procedure requests in order to remedy the resulting double taxation.
E. Vroemen
semanticscholar   +1 more source

The Multilateral Instrument in Africa: A Strategic Analysis

Intertax, 2023
The Multilateral Instrument (MLI) was launched under Action 15 of the Base Erosion and Profit Shifting (BEPS) Project in November 2016 under the joint collaboration of the Organization for Economic Cooperation and Development (OECD) and the G20 in order ...
Rachna Matabudul
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