During the last decade, the tackling of international tax avoidance and evasion is acquiring an increasing dimension both in the EU and in the OECD topics of main attention. Thus – through the adoption of Part VI of «Multilateral Convention to Implement Tax Treaty Related Measures to prevent Base Erosion and Profit Shifting» (i.e., MLI) – has been starting an evolutive pathway that seems to be preordained to turn the «Mutual Agreement Procedures» (i.e., MAPs) in charge into the Arbitration solution of international tax matters, as the latter represents an institution which is finalised to adopt a mandatory statement for all the Parties involved. It is worth saying that the EU - approving the «European Arbitration Convention – 90/436/EEC»...
The proposals resulting from the G20/Organisation for Economic Cooperation and Development (OECD) pr...
Internationalization of administrative cooperation of tax administrations is an adequate response to...
Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mut...
During the last decade, the tackling of international tax avoidance and evasion is acquiring an incr...
Il lavoro di ricerca è diretto ad individuare il ruolo dell'istituto arbitrale nell’àmbito degli str...
The recent Directive EU 10th October 2017, No. 1852 is gaining a crucial importance in the framework...
Arbitration, even if it seems simply providing for the possibility of arbitration, is increasingly a...
One of the goals of bilateral tax conventions is mitigating instances of double taxation for each st...
Improving the resolution of international tax disputes has witnessed recent developments. The Organi...
The structure of the law in action of Italy for solving tax treaty interpretation disputes exhibits ...
Over the past years, "arbitration" as a means of settling international disputes has gained populari...
For several years Article 25 of the Model Tax Convention of the Organisation for Economic Co-operati...
Arbitration has grown tremendously as an effective mechanism in resolving disputes. While it was ini...
It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax ...
Introductory remarks on the arbitration method in international tax matters; The evolution of inter...
The proposals resulting from the G20/Organisation for Economic Cooperation and Development (OECD) pr...
Internationalization of administrative cooperation of tax administrations is an adequate response to...
Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mut...
During the last decade, the tackling of international tax avoidance and evasion is acquiring an incr...
Il lavoro di ricerca è diretto ad individuare il ruolo dell'istituto arbitrale nell’àmbito degli str...
The recent Directive EU 10th October 2017, No. 1852 is gaining a crucial importance in the framework...
Arbitration, even if it seems simply providing for the possibility of arbitration, is increasingly a...
One of the goals of bilateral tax conventions is mitigating instances of double taxation for each st...
Improving the resolution of international tax disputes has witnessed recent developments. The Organi...
The structure of the law in action of Italy for solving tax treaty interpretation disputes exhibits ...
Over the past years, "arbitration" as a means of settling international disputes has gained populari...
For several years Article 25 of the Model Tax Convention of the Organisation for Economic Co-operati...
Arbitration has grown tremendously as an effective mechanism in resolving disputes. While it was ini...
It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax ...
Introductory remarks on the arbitration method in international tax matters; The evolution of inter...
The proposals resulting from the G20/Organisation for Economic Cooperation and Development (OECD) pr...
Internationalization of administrative cooperation of tax administrations is an adequate response to...
Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mut...