Malamis, Spyridon
International tax dispute resolution in light of Pillar One new challenges and opportunities electrónico / Spyridon E. Malamis and Qiang Cai .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
The “Blueprint on Pillar One” relies on effective and binding dispute prevention and/or resolution mechanisms. Key aspects of these mechanisms pose significant challenges to the traditional system of international tax dispute resolution (ITDR). Nevertheless, Pillar One also represents an opportunity to enhance the traditional ITDR regime.
FISCALIDAD INTERNACIONAL
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
PRIMER PILAR (OCDE)
Cai, Qiang
Bulletin for International Taxation 0007-4624v. 75, n. 2, 2021
International tax dispute resolution in light of Pillar One new challenges and opportunities electrónico / Spyridon E. Malamis and Qiang Cai .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
The “Blueprint on Pillar One” relies on effective and binding dispute prevention and/or resolution mechanisms. Key aspects of these mechanisms pose significant challenges to the traditional system of international tax dispute resolution (ITDR). Nevertheless, Pillar One also represents an opportunity to enhance the traditional ITDR regime.
FISCALIDAD INTERNACIONAL
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
PRIMER PILAR (OCDE)
Cai, Qiang
Bulletin for International Taxation 0007-4624v. 75, n. 2, 2021