| Description |
1 online resource (581 p.) |
| Contents |
Cover -- Title -- Copyright -- Preface -- Introduction -- 1. Background and reason of the research -- 1.1. Growing number of cross-border tax disputes -- 1.2. Flexible multi-tier solutions for international tax disputes -- 1.3. Mediation in international tax disputes -- 2. Purpose and scope of the research -- 3. Methodology, approach and the research partners -- Appendix 1: Research Blocks -- Stage 0-2 (excluding mediation): Prevention and facilitation of the settlement of tax disputes -- Stage 2: Mediation -- Stage 3 |
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Part I: Prevention of Tax Disputes and Facilitation of Their Settlement in Domestic and Cross-Border Situations -- Chapter 1: Flexible Multi-Tier Dispute Resolution: The Croatian Experience -- 1.1. Introduction -- 1.2. Prevention of international tax disputes -- 1.2.1. Domestic: Between taxpayers and tax authorities -- 1.2.2. International: Between disputing states -- 1.3. Partners are capable of dealing with international tax disputes -- 1.3.1. Domestic: Between taxpayers and tax authorities -- 1.3.1.1. General framework |
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1.3.1.2. Mechanisms to guarantee the correct interpretation of tax legislation -- 1.3.1.2.1. Rulings -- 1.3.1.2.2. APAs (advance pricing agreements) -- 1.3.1.2.3. Final interview -- 1.3.1.2.4. Tax settlement -- 1.3.2. International: Between states -- 1.4. Concluding remarks -- Chapter 2: Flexible Multi-Tier Dispute Resolution: The German Experience -- 2.1. Introduction -- 2.2. Unilateral procedures dealing with international tax disputes between taxpayers and tax authorities within a state -- 2.2.1. Rulings regarding future transactions -- 2.2.1.1. Advance rulings -- 2.2.1.2. Unilateral APA |
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2.2.1.3. Enhanced relationships -- 2.2.2. Contracts under public law regarding past transactions -- 2.3. Bi- or multilateral procedures dealing with international tax disputes between states -- 2.3.1. Bi- or multilateral APA -- 2.3.2. Cross-border rulings, cooperation and information exchange -- 2.4. Summary -- The Use of Independent Non-Judicial Bodies in the Settlement of Tax Disputes: Selected National Experiences -- Chapter 3: The Use of a Third Person other than a Court in Order to Deal with Tax Disputes: The Greek Experience -- 3.1. Introduction |
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3.2. The use of third parties for the resolution of domestic tax disputes between the state and the taxpayer -- 3.2.1. The Directorate for Dispute Resolution of the Independent Authority for Public Revenue -- 3.2.2. The Greek Ombudsman -- 3.3. The use of third parties for the resolution of international tax disputes between states -- 3.4. Concluding remarks -- Chapter 4: The Settlement Commission in the Indian Experience -- 4.1. Background -- 4.2. The evolution of the essential legal provisions in brief -- 4.3. Procedure to be followed upon receipt of application for settlement |
| Summary |
This book is the first of its kind to abridge the whole phenomenon of cross-border tax disputes, from their prevention to their settlement |
| Notes |
Description based upon print version of record |
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4.4. Time limit for disposal of cases by the Settlement Commission |
| Subject |
Tax evasion (International law)
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Tax evasion (International law)
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| Form |
Electronic book
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| Author |
de, Jan J. P
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| ISBN |
9789087226633 |
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9087226632 |
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