Coverart for item
The Resource Income tax treaties : competent authority functions and procedures of selected countries (D-G), Jens Wittendorff ... [et al.], (electronic resource)

Income tax treaties : competent authority functions and procedures of selected countries (D-G), Jens Wittendorff ... [et al.], (electronic resource)

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 ... [et al.]
Contributor
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
ZSL
Characteristic
updating web site
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 6887 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
Series statement
U.S. international portfolios
Series volume
6887
Label
Income tax treaties : competent authority functions and procedures of selected countries (D-G), Jens Wittendorff ... [et al.], (electronic resource)
Link
https://proxlaw2.byu.edu/index.pl?url=http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_6887&split=1
Instantiates
Publication
Note
["Portfolios 6885-6895 supersede portfolio 941 T.M."]--Print version
Bibliography note
Includes bibliographical references
Color
mixed
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 -- Working papers
Dimensions
unknown
Form of item
online
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
  • (OCoLC)878565156
  • UtOrBLW
Label
Income tax treaties : competent authority functions and procedures of selected countries (D-G), Jens Wittendorff ... [et al.], (electronic resource)
Link
https://proxlaw2.byu.edu/index.pl?url=http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_6887&split=1
Publication
Note
["Portfolios 6885-6895 supersede portfolio 941 T.M."]--Print version
Bibliography note
Includes bibliographical references
Color
mixed
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 -- Working papers
Dimensions
unknown
Form of item
online
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
  • (OCoLC)878565156
  • UtOrBLW

Library Locations

Processing Feedback ...