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Income tax treaties [electronic resource] : competent authority functions and procedures of selected countries (A-C) / Dave Lewis [and others].

" ... discusses the competent authority functions and procedures of Australia, Belgium, Canada, and China. 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 proced...

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Bibliographic Details
Online Access: Law Students, Faculty, and Staff (via Bloomberg Law)
Previous Title:U.S. income tax treaties : competent authority functions and procedures of selected countries / Dave Lewis ... [et al.].
Corporate Authors: Tax Management Inc, Bloomberg BNA
Other Authors: Lewis, Dave (David)
Other title:Bloomberg Law online
Bloomberg Law online.
Format: Electronic Website
Language:English
Published: Arlington, VA : Tax Management Incorporated, [2020-]
Series:Tax management portfolios ; 6885.
Subjects:
Double taxation > Australia > Treaties.
Double taxation > Belgium > Treaties.
Double taxation > Canada > Treaties.
Double taxation > China > Treaties.
Double imposition > Australie > Conventions.
Double imposition > Belgique > Conventions.
Double imposition > Canada > Conventions.
Double imposition > Chine > Conventions.
Double taxation.
Australia.
Belgium.
Canada.
China.
Treaties.
Table of Contents:
  • Detailed Analysis
  • Chapter 10: AUSTRALIA
  • 10:I. Introduction
  • 10:II. Australian competent authority
  • 10:III. Mutual agreement procedure in taxpayer cases
  • 10:IV. Advance pricing arrangements
  • 10:V. Consultation between competent authorities regarding treaty interpretation or application
  • 10:VI. Exchange of information
  • 10:VII. Assistance in tax collection
  • Chapter 20
  • BELGIUM
  • 20:I. Introduction
  • 20:II. The Belgian competent authority
  • 20:III. The Mutual agreement procedure
  • 20:IV. Advance pricing agreements
  • 20:V. Consultations between competent authorities regarding treaty interpretation or application
  • 20:VI. Exchange of information and administrative assistance
  • 20:VII. Assistance in collection
  • Chapter 30
  • CANADA
  • 30:I. Introduction
  • 30:II. Canadian competent authority
  • 30:III. Mutual agreement procedure in taxpayer cases
  • 30:IV. Advance pricing arrangements
  • 30:V. Consultation between competent authorities regarding treaty interpretation or application
  • 30:VI. Exchange of information
  • 30:VII. Assistance in Collection
  • Chapter 40
  • CHINA
  • 40:I. Introduction
  • 40:II. The competent authority of China
  • 40:III. The mutual agreement procedure for taxpayer cases
  • 40:IV. Advance pricing arrangements
  • 40:V. Consultation between competent authorities regarding treaty interpretation or application
  • 40:VI. Exchange of information
  • 40:VII. Assistance in tax collection
  • Working papers.

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