Add to ORKGWhen the debate is about alternative ways of solving tax conflicts, the main focus must be pointed on previous mechanisms, namely on the legal permission to celebrate individual or collective tax agreements, in order to unburden the activity of traditional courts.info:eu-repo/semantics/publishedVersio
The relevance of the study is determined by the fact that the issue of a tax dispute resolution is a...
There is no doubt that different legal systems nowadays do interact between each other – both mandat...
This article aims to discuss the possibility of using arbitration technique in the stabilization of ...
Arbitration has grown tremendously as an effective mechanism in resolving disputes. While it was ini...
As will be demonstrated in this article, the concepts of abuse adopted at EU and OECD level do not c...
In this article the author advocates compulsory arbitration as a subsidiary mechanism to guarantee t...
Arbitration, even if it seems simply providing for the possibility of arbitration, is increasingly a...
O objetivo da presente dissertação de mestrado foi o de, a partir de uma análise fática das discussõ...
Tax arbitration? Yes, that would be a very good idea... Yet the trend in different tax treaties to i...
Improving the resolution of international tax disputes has witnessed recent developments. The Organi...
For several years Article 25 of the Model Tax Convention of the Organisation for Economic Co-operati...
Tax Dispute Settlement in the Tax Court has not provided a sense of justice and legal certainty and ...
The proliferation of inter-state ADR mechanisms, such as joint tax vetoes and mutual agreement proce...
It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax ...
Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mut...
The relevance of the study is determined by the fact that the issue of a tax dispute resolution is a...
There is no doubt that different legal systems nowadays do interact between each other – both mandat...
This article aims to discuss the possibility of using arbitration technique in the stabilization of ...
Arbitration has grown tremendously as an effective mechanism in resolving disputes. While it was ini...
As will be demonstrated in this article, the concepts of abuse adopted at EU and OECD level do not c...
In this article the author advocates compulsory arbitration as a subsidiary mechanism to guarantee t...
Arbitration, even if it seems simply providing for the possibility of arbitration, is increasingly a...
O objetivo da presente dissertação de mestrado foi o de, a partir de uma análise fática das discussõ...
Tax arbitration? Yes, that would be a very good idea... Yet the trend in different tax treaties to i...
Improving the resolution of international tax disputes has witnessed recent developments. The Organi...
For several years Article 25 of the Model Tax Convention of the Organisation for Economic Co-operati...
Tax Dispute Settlement in the Tax Court has not provided a sense of justice and legal certainty and ...
The proliferation of inter-state ADR mechanisms, such as joint tax vetoes and mutual agreement proce...
It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax ...
Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mut...
The relevance of the study is determined by the fact that the issue of a tax dispute resolution is a...
There is no doubt that different legal systems nowadays do interact between each other – both mandat...
This article aims to discuss the possibility of using arbitration technique in the stabilization of ...