The Mutual Agreement Procedure in International Taxation

The Need for Procedural and Administrative Rules

(Autor)

Buch | Softcover
246 Seiten
2020
utzverlag GmbH
978-3-8316-4809-2 (ISBN)

Lese- und Medienproben

The Mutual Agreement Procedure in International Taxation - Juliane Gröper
43,00 inkl. MwSt
The globalization of economic and multinational business structures has exacerbated the problem of substantive overlapping national tax laws in recent decades. Double taxation has a negative impact on international economic transactions because it leads to the suboptimal allocation of capital and affects the cross-border exchange of goods. Therefore, measures are needed to avoid international double taxation. The number of international Mutual Agreement Procedures is rising accordingly. However, the Mutual Agreement Procedure is not always effective and is often evaded by developing countries in particular. According to the author, the deficits of the Mutual Agreement Procedure should be mitigated by procedural and administrative rules. These can be based on experiences gained from other areas of law with cross-border economic activities. Moreover, the use of modern technologies or non-binding dispute resolution mechanisms can enhance the efficiency of the Mutual Agreement Procedure. The procedural and administrative rules should not only make the procedure more attractive for states and especially developing countries but also improve the position of the taxpayer.
Erscheinungsdatum
Reihe/Serie Neue Juristische Beiträge ; 129
Verlagsort München
Sprache englisch
Maße 145 x 205 mm
Gewicht 347 g
Themenwelt Recht / Steuern Steuern / Steuerrecht Internationales Steuerrecht
Schlagworte double taxation • map • national tax law • OECD • Steuerrecht • taxpayer rights
ISBN-10 3-8316-4809-3 / 3831648093
ISBN-13 978-3-8316-4809-2 / 9783831648092
Zustand Neuware
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