Resolving cross-border tax disputes developments in the EU and around the globe by Piergiorgio Valente
By: Valente, Piergiorgio
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Material type: 
ArticlePublisher: 2019Subject(s): FISCALIDAD INTERNACIONAL | RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS | ARBITRAJE
In:
Tax Notes International v. 93, n. 8, February 25, 2019, p. 845-852Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/93/8-3 (Browse shelf) | Available | OP 138-Bis/2019/93/8-3 |
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.
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