Results 221 to 228 of about 227,095 (228)

¿Ha llegado el momento del arbitraje tributario internacional?

Revista de Contabilidad y Tributación. CEF
La globalización ha multiplicado exponencialmente el volumen de las transacciones internacionales; a la vez, las cotas de madurez institucional alcanzadas por Administraciones tributarias de todo el mundo, impulsadas por el proceso BEPS, han multiplicado
Ubaldo González de Frutos
semanticscholar   +1 more source

Article: Resolving Conflicts Between Production Sharing Contracts and Tax Treaties in Indonesia

Intertax
This article discusses the uncertain dispute settlement for a conflict resulting from applying a reduced rate stipulated in a tax treaty or a domestic withholding tax rate agreed to in a production sharing contract (PSC) on branch profit tax (BPT) in ...
M.R.U.D. Tambunan, Gabriel Muara Thobias Silalahi   +1 more
semanticscholar   +1 more source

Mutual agreement procedure and foreign direct investments: evidence from firm-level data

International Tax and Public Finance
Xixi Zhang, Matthias Petutschnig
semanticscholar   +1 more source

Dispute Resolution: the Mutual Agreement Procedure (chapter VIII)

, 2013
H. Ault
semanticscholar   +1 more source

Resolving double taxation in a global environment – when might it impact on deal value? Consideration of the availability of mutual agreement procedures and arbitration

, 2018
S. Blakelock, George Hempenstall
semanticscholar   +1 more source

A simple key agreement scheme based on chaotic maps for VSAT satellite communications

International Journal of Satellite Communications And Networking, 2013
Cheng-Chi Lee
semanticscholar   +1 more source

Mandatory binding arbitration—: is this a pathway to a more efficient map?

, 2015
M. Markham
semanticscholar   +1 more source

Double Taxation Avoidance Agreement and Impact of Advanced Pricing Agreement on Indian Regime: A Comparative Study with Other Nations.

, 2013
Apoorva Sharma, Manisha Navlani
semanticscholar   +1 more source