Income tax treaties : competent authority functions and procedures of selected countries (D-G) / Jens Wittendorff [and others].
2014
Formats
| Format | |
|---|---|
| BibTeX | |
| MARCXML | |
| TextMARC | |
| MARC | |
| DublinCore | |
| EndNote | |
| NLM | |
| RefWorks | |
| RIS |
Items
Details
Title
Income tax treaties : competent authority functions and procedures of selected countries (D-G) / Jens Wittendorff [and others].
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2014]-
Description
1 online resource.
Frequency
Updated irregularly.
Series
Tax management portfolios ; 6887.
Formatted Contents Note
Detailed analysis
Chapter 45
DENMARK
45:I. Introduction
45:II. Competent authority
45:III. Mutual agreement procedure-taxpayer cases
45:IV. Arbitration
45:V. Advance pricing agreements
45:VI. Consultation between competent authorities regarding treaty interpretation or application
45:VII. Exchange of information
45:VIII. Assistance in tax collection
Chapter 50
FRANCE
50:I. Introduction
50:II. French competent authority
50:III. Mutual agreement procedure for taxpayer cases
50:IV. Advance pricing agreements
50:V. Exchange of information
Chapter 55
GERMANY
55:I. Introduction
55:II. The German competent authority
55:III. The MAP for taxpayer cases and arbitration procedures
55:IV. Advance pricing agreements
55:V. Consultation between competent authorities regarding treaty interpretation or application
55:VI. Exchange of information
55:VII. Assistance in tax collection
Working papers.
Chapter 45
DENMARK
45:I. Introduction
45:II. Competent authority
45:III. Mutual agreement procedure-taxpayer cases
45:IV. Arbitration
45:V. Advance pricing agreements
45:VI. Consultation between competent authorities regarding treaty interpretation or application
45:VII. Exchange of information
45:VIII. Assistance in tax collection
Chapter 50
FRANCE
50:I. Introduction
50:II. French competent authority
50:III. Mutual agreement procedure for taxpayer cases
50:IV. Advance pricing agreements
50:V. Exchange of information
Chapter 55
GERMANY
55:I. Introduction
55:II. The German competent authority
55:III. The MAP for taxpayer cases and arbitration procedures
55:IV. Advance pricing agreements
55:V. Consultation between competent authorities regarding treaty interpretation or application
55:VI. Exchange of information
55:VII. Assistance in tax collection
Working papers.
Summary
" ... discusses the competent authority functions and procedures of Denmark, France, and Germany. Each chapter initially focuses on the mutual agreement procedure that is available to taxpayers subject to double taxation, and in that connection discusses such topics as the basic procedure for requesting competent authority relief, statute of limitations issues, the role of Appeals (if any), the small case procedure (if any), interest on deficiencies and refunds, and the possibility of arbitration. If a country also has procedures for Advance Pricing Agreements, those are also considered."
Note
["Portfolios 6885-6895 supersede portfolio 941 T.M."]--Print version.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Title from title screen (viewed on Oct. 14, 2014).
Location
www
Available in Other Form
Print version: Income tax treaties. Arlington, VA : Tax Management Inc., [2014]-
Continues
U.S. income tax treaties : competent authority functions and procedures of selected countries / Dave Lewis ... [et al.]. Washington, D.C. Tax Management Inc., ©2007-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Record Appears in