The need for cooperation policies in individual cross-border tax settlements by Bruce Zagaris
By: Zagaris, Bruce
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Material type: 
ArticlePublisher: 2019Subject(s): COLABORACION TRIBUTARIA | CUMPLIMIENTO COOPERATIVO | OPERACIONES TRANSFRONTERIZAS | CONFLICTOS JURISDICCIONALES
In:
Tax Notes International v. 93, n. 3, January 21, 2019, p. 319-324Summary: In this article, the author discusses the disparate procedural and substantive rules that make voluntary cooperation with multiple tax jurisdictions difficult for many taxpayers and some policies that could help resolve international tax disputes.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/93/3-4 (Browse shelf) | Available | OP 138-Bis/2019/93/3-4 |
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Resumen.
In this article, the author discusses the disparate procedural and substantive rules that make voluntary cooperation with multiple tax jurisdictions difficult for many taxpayers and some policies that could help resolve international tax disputes.
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