Income tax treaties : competent authority functions and procedures of selected countries (H-K) / Samir Gandhi [and others].
2014
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Details
Title
Income tax treaties : competent authority functions and procedures of selected countries (H-K) / Samir Gandhi [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 ; 6890.
Formatted Contents Note
Detailed analysis
Chapter 75:I India
Introduction
75:II. The Indian competent authority
75:III. The mutual agreement procedure for taxpayer cases
75:IV. Advance pricing agreements
75:V. Consultation between competent authorities regarding treaty interpretation or application
75:VI. Exchange of information
75:VII. Assistance in collection
Chapter 80: Ireland. 80:I. Introduction
80:II. The Irish competent authority
80:III. The mutual agreement procedure for taxpayer cases
80:IV. Advance pricing agreements
80:V. Consultation between competent authorities regarding treaty interpretation or application
80:V. Exchange of information
80:VI. Assistance in tax collection
Chapter 95: Korea. 95:I. Introduction
95:II. The competent authority of Korea
95:III. The mutual agreement procedure for taxpayer cases (MAP)
95:IV. Advance pricing agreements
95:V. Consultation between competent authorities regarding treaty interpretation or application
95:VI. Exchange of information
95:VII. Assistance in tax collection
Working papers.
Chapter 75:I India
Introduction
75:II. The Indian competent authority
75:III. The mutual agreement procedure for taxpayer cases
75:IV. Advance pricing agreements
75:V. Consultation between competent authorities regarding treaty interpretation or application
75:VI. Exchange of information
75:VII. Assistance in collection
Chapter 80: Ireland. 80:I. Introduction
80:II. The Irish competent authority
80:III. The mutual agreement procedure for taxpayer cases
80:IV. Advance pricing agreements
80:V. Consultation between competent authorities regarding treaty interpretation or application
80:V. Exchange of information
80:VI. Assistance in tax collection
Chapter 95: Korea. 95:I. Introduction
95:II. The competent authority of Korea
95:III. The mutual agreement procedure for taxpayer cases (MAP)
95:IV. Advance pricing agreements
95:V. Consultation between competent authorities regarding treaty interpretation or application
95:VI. Exchange of information
95:VII. Assistance in tax collection
Working papers.
Summary
" ... discusses the competent authority functions and procedures of India, Ireland, and Korea. 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"--Page iii.
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: Gandhi, Samir. Income tax treaties. Arlington, VA : Tax Management Inc., [2014]-
Continues
U.S. Income tax treaties. Arlington, VA : Tax Management, [©2007]-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Record Appears in