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The Resource Income tax treaties : competent authority functions and procedures of selected countries (D-G), Jens Wittendorff, Gianmarco Monsellato, Jean-Luc Trucchi, Silke Golz, Dr. Axel Nientimp and Dr. Achim Roeder

Income tax treaties : competent authority functions and procedures of selected countries (D-G), Jens Wittendorff, Gianmarco Monsellato, Jean-Luc Trucchi, Silke Golz, Dr. Axel Nientimp and Dr. Achim Roeder

Creator
Author
Contributor
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."
Language
eng
Work
Publication
Extent
1 volume (loose-leaf)
Note
"Portfolios 6885-6895 supersede portfolio 941. Portfolio 94 should be discarded"
Contents
  • 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
  • Table of Worksheets
  • Bibliography
Isbn
9781617468858
Instance
Label
Income tax treaties : competent authority functions and procedures of selected countries (D-G)
Title
Income tax treaties
Title remainder
competent authority functions and procedures of selected countries (D-G)
Statement of responsibility
Jens Wittendorff, Gianmarco Monsellato, Jean-Luc Trucchi, Silke Golz, Dr. Axel Nientimp and Dr. Achim Roeder
Creator
Contributor
Author
Subject
Genre
Language
eng
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."
Member of
Continues
Cataloging source
UTC
Characteristic
updating loose leaf
Entry convention
integrated entry
Frequency
other
LC call number
KF6289.A1 $b T35 no.6887
Nature of contents
bibliography
Regularity
complete irregular
Series statement
Tax management portfolios
Series volume
6887
Label
Income tax treaties : competent authority functions and procedures of selected countries (D-G), Jens Wittendorff, Gianmarco Monsellato, Jean-Luc Trucchi, Silke Golz, Dr. Axel Nientimp and Dr. Achim Roeder
Instantiates
Publication
Note
"Portfolios 6885-6895 supersede portfolio 941. Portfolio 94 should be discarded"
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier MARC source
rdacarrier
Content category
text
Content type MARC source
rdacontent
Contents
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 -- Table of Worksheets -- Bibliography
Dimensions
28 cm
Extent
1 volume (loose-leaf)
Isbn
9781617468858
Media category
unmediated
Media MARC source
rdamedia
Other physical details
forms
Publication frequency
Updated irregularly
System control number
  • (OCoLC)871260935
  • (CStRLIN)14-B32
  • (OCoLC)871002843
Label
Income tax treaties : competent authority functions and procedures of selected countries (D-G), Jens Wittendorff, Gianmarco Monsellato, Jean-Luc Trucchi, Silke Golz, Dr. Axel Nientimp and Dr. Achim Roeder
Publication
Note
"Portfolios 6885-6895 supersede portfolio 941. Portfolio 94 should be discarded"
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier MARC source
rdacarrier
Content category
text
Content type MARC source
rdacontent
Contents
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 -- Table of Worksheets -- Bibliography
Dimensions
28 cm
Extent
1 volume (loose-leaf)
Isbn
9781617468858
Media category
unmediated
Media MARC source
rdamedia
Other physical details
forms
Publication frequency
Updated irregularly
System control number
  • (OCoLC)871260935
  • (CStRLIN)14-B32
  • (OCoLC)871002843

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Genre

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      40.249603 -111.645501

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