| 000 | 01237nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c145998 _d145998 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221125184918.0 | ||
| 007 | ta | ||
| 008 | 220615t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aNavarro, Aitor _964669 |
|
| 245 | 0 |
_a Access to tax treaty dispute resolution mechanisms in cases of abuse _c Aitor Navarro |
|
| 500 | _aResumen. | ||
| 520 | _aThis article depicts the rather asymmetrical state of affairs on the access to tax treaty dispute resolution remedies in instances of tax abuse. It demonstrates that there are compelling policy reasons to support granting access to both mutual agreement (MAP) and arbitration procedures in these cases and criticizes the incoherencies that originate from the existing restrictions. | ||
| 650 |
_aFISCALIDAD INTERNACIONAL _944303 |
||
| 650 |
_aDOBLE IMPOSICION _942842 |
||
| 650 |
_aTRATADOS INTERNACIONALES _948608 |
||
| 650 |
_aCONVENIOS _941141 |
||
| 650 | 4 |
_aABUSO DE TRATADOS _963564 |
|
| 650 | 4 |
_967061 _aCONVENIO MULTILATERAL |
|
| 650 | 7 |
_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS |
|
| 773 | 0 |
_9167341 _oOP 2141/2022/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 4, April 2022, p. 341-355 |
|
| 942 | _cART | ||