Add to ORKGpeer reviewedTax Treaty dispute resolution through the Mutual Assistance Procedure (MAP) is particularly relevant in Luxembourg. Luxembourg has, as of May 2018, 81 Double Tax Convention (henceforth, “DTC”) out of which only 12 provide for arbitration clauses. In contrast, while the Arbitration procedure is also available, it is barely used in practice as the MAP procedure proves to be the most common form of resolution of tax treaty dispute resolutions in Luxembourg
During the last decade, the tackling of international tax avoidance and evasion is acquiring an incr...
Over the past years, "arbitration" as a means of settling international disputes has gained populari...
The proliferation of inter-state ADR mechanisms, such as joint tax vetoes and mutual agreement proce...
Tax Treaty dispute resolution through the Mutual Assistance Procedure (MAP) is particularly relevant...
For several years Article 25 of the Model Tax Convention of the Organisation for Economic Co-operati...
One of the goals of bilateral tax conventions is mitigating instances of double taxation for each st...
M.Com. (South African and International Taxation)International tax treaties are unique bilateral neg...
Arbitration, even if it seems simply providing for the possibility of arbitration, is increasingly a...
This contribution provides an overview of Luxembourg tax procedures and answers a number of question...
It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax ...
peer reviewedThe contribution describes and discusses the tax treatment of a dual-resident lawyer in...
Arbitration has grown tremendously as an effective mechanism in resolving disputes. While it was ini...
The recent Directive EU 10th October 2017, No. 1852 is gaining a crucial importance in the framework...
Introductory remarks on the arbitration method in international tax matters; The evolution of inter...
Improving the resolution of international tax disputes has witnessed recent developments. The Organi...
During the last decade, the tackling of international tax avoidance and evasion is acquiring an incr...
Over the past years, "arbitration" as a means of settling international disputes has gained populari...
The proliferation of inter-state ADR mechanisms, such as joint tax vetoes and mutual agreement proce...
Tax Treaty dispute resolution through the Mutual Assistance Procedure (MAP) is particularly relevant...
For several years Article 25 of the Model Tax Convention of the Organisation for Economic Co-operati...
One of the goals of bilateral tax conventions is mitigating instances of double taxation for each st...
M.Com. (South African and International Taxation)International tax treaties are unique bilateral neg...
Arbitration, even if it seems simply providing for the possibility of arbitration, is increasingly a...
This contribution provides an overview of Luxembourg tax procedures and answers a number of question...
It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax ...
peer reviewedThe contribution describes and discusses the tax treatment of a dual-resident lawyer in...
Arbitration has grown tremendously as an effective mechanism in resolving disputes. While it was ini...
The recent Directive EU 10th October 2017, No. 1852 is gaining a crucial importance in the framework...
Introductory remarks on the arbitration method in international tax matters; The evolution of inter...
Improving the resolution of international tax disputes has witnessed recent developments. The Organi...
During the last decade, the tackling of international tax avoidance and evasion is acquiring an incr...
Over the past years, "arbitration" as a means of settling international disputes has gained populari...
The proliferation of inter-state ADR mechanisms, such as joint tax vetoes and mutual agreement proce...