Recent (2019) US tax treaty development dispute developments in non-EU jurisdictions, treaties awaiting ratification and the advance pricing agreement programme Nana Ama Sarfo
By: Sarfo, Nana Ama.
Material type: ArticlePublisher: 2019Subject(s): CONFLICTOS JURISDICCIONALES | PRECIOS DE TRANSFERENCIA | FISCALIDAD INTERNACIONAL | ESTADOS UNIDOS In: Bulletin for International Taxation v. 73, n. 12, December 2019, 3 p. Summary: In this article, the author surveys the cross-border tax dispute process and issues involving the US and non-EU jurisdictions. She discusses US efforts to include OECD standards within its tax treaties.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2019/12-9 (Browse shelf) | Available | BIT/2019/12-9 |
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author surveys the cross-border tax dispute process and issues involving the US and non-EU jurisdictions. She discusses US efforts to include OECD standards within its tax treaties.
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