Valente, Piergiorgio
Resolving cross-border tax disputes developments in the EU and around the globe / by Piergiorgio Valente .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines recent changes to international tax dispute mechanisms, including the mutual agreement procedure and arbitration, from the perspective of the EU and the OECD. He comments on similarities and differences in the European an international frameworks in an era of increasing globalization.
FISCALIDAD INTERNACIONAL
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
ARBITRAJE
Tax Notes International 1048-3306 v. 93, n. 8, February 25, 2019, p. 845-852
Resolving cross-border tax disputes developments in the EU and around the globe / by Piergiorgio Valente .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines recent changes to international tax dispute mechanisms, including the mutual agreement procedure and arbitration, from the perspective of the EU and the OECD. He comments on similarities and differences in the European an international frameworks in an era of increasing globalization.
FISCALIDAD INTERNACIONAL
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
ARBITRAJE
Tax Notes International 1048-3306 v. 93, n. 8, February 25, 2019, p. 845-852