Hurk, Hans van den
Is the interaction between chapter X of the OECD Transfer Pricing Guidelines and the EU Directive on Tax Dispute Resolution Mechanisms an effective one? electrónico / Hans van den Hurk
Resumen.
International tax law has been developing rapidly for years. In this article, the author tests the consequences of the new chapter X of the OECD Transfer Pricing Guidelines against the EU Arbitration Directive and the Dutch Tax Arbitration Act. He concludes that, because the Directive does not cover differences in qualification, various situations will fall between two stools.
PRECIOS DE TRANSFERENCIA
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
GUIAS
DERECHO COMUNITARIO EUROPEO
UNION EUROPEA
DERECHO COMPARADO
International Transfer Pricing Journal 1385-3074 v. 29, n. 1, 2022, p. 35-44
Is the interaction between chapter X of the OECD Transfer Pricing Guidelines and the EU Directive on Tax Dispute Resolution Mechanisms an effective one? electrónico / Hans van den Hurk
Resumen.
International tax law has been developing rapidly for years. In this article, the author tests the consequences of the new chapter X of the OECD Transfer Pricing Guidelines against the EU Arbitration Directive and the Dutch Tax Arbitration Act. He concludes that, because the Directive does not cover differences in qualification, various situations will fall between two stools.
PRECIOS DE TRANSFERENCIA
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
GUIAS
DERECHO COMUNITARIO EUROPEO
UNION EUROPEA
DERECHO COMPARADO
International Transfer Pricing Journal 1385-3074 v. 29, n. 1, 2022, p. 35-44