| 000 | 01356nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c146297 _d146297 |
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| 003 | ES-MaIEF | ||
| 005 | 20220831135624.0 | ||
| 007 | ta | ||
| 008 | 220831t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_939437 _aErdös, Gabriella |
||
| 245 | 0 |
_a2021 Guidance on MAPs _helectrónico _c Gabriella Erdős |
|
| 500 | _aResumen. | ||
| 520 | _aThe mutual agreement procedure (MAP) is an instrument for the resolution of international tax disputes whenever a person considers that the actions of the tax authorities result in taxation not in accordance with the provisions of a tax treaty or an international agreement. This article analyses Hungary’s recent MAP guidelines regarding double tax treaties, a dispute resolution directive, and arbitration convention-based MAPs, and their application to transfer pricing cases. It also elaborates on the recent structural changes within the competent authorities. | ||
| 650 |
_aDOBLE IMPOSICION _942842 |
||
| 650 |
_aCONVENIOS _941141 |
||
| 650 |
_aTRATADOS INTERNACIONALES _948608 |
||
| 650 |
_aPRECIOS DE TRANSFERENCIA _948095 |
||
| 650 | 7 |
_aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS _966265 |
|
| 650 | 4 |
_aHUNGRIA _945464 |
|
| 773 | 0 |
_9167802 _oITPJ/2022/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 1, 2022, p. 61-65 |
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| 942 | _cRE | ||