Dispute resolution procedures in international tax matters
By: general reporter: Carolina del Campo (Spain) ; discussion leader Michael Danilack (USA)
Series: Cahiers de droit fiscal international = -- Studies on international fiscal law -- volume 101a; Cahiers de droit fiscal international -- v. 101a
Publisher: Sdu Uitgevers
Published: 2016
Place of publication: The Hague
Language: eng
Number of pages: 813
ISBN-13: 9789012397148
Copyright date: 2016
Subjects: Double taxation; Congresses; Dispute resolution (Law)
Description: Investing abroad has become the general rule in most economic sectors as markets and opportunities are located in many different states. As multinationals are involved in a diversity of legal systems, they also need to cope with the different tax systems and interpretations of tax authorities. The purpose of this report is to analyse the instruments taxpayers may have at their disposal to resolve disputes, given the scenario they may be facing in the coming years. Administrative courts, court appeals, MAPs or even arbitration are remedies that have been used by many states but they have not achieved a final solution to international double taxation. The branch reports examine the practical experience of each jurisdiction. 39 branches have submitted their reports.
Notes: "Subject 1."

Includes bibliographical references.