Income tax treaties [electronic resource] : competent authority functions and procedures of selected countries (D-G) / Jens Wittendorff [and others].
" ... 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 r...
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Law Students, Faculty, and Staff (via Bloomberg Law) |
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| Previous Title: | U.S. income tax treaties : competent authority functions and procedures of selected countries / Dave Lewis ... [et al.]. |
| Corporate Authors: | , |
| Other Authors: | |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Incorporated,
[2014]-
|
| Series: | Tax management portfolios ;
6887. |
| Subjects: |
MARC
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| 245 | 0 | 0 | |a Income tax treaties |h [electronic resource] : |b competent authority functions and procedures of selected countries (D-G) / |c Jens Wittendorff [and others]. |
| 264 | 1 | |a Arlington, VA : |b Tax Management Incorporated, |c [2014]- | |
| 300 | |a 1 online resource. | ||
| 310 | |a Updated irregularly | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a data file |2 rda | ||
| 490 | 1 | |a U.S. international portfolios ; |v 6887 | |
| 590 | |a Promoted: Local to Global Cooperative |b Bloomberg Law Complete | ||
| 500 | |a ["Portfolios 6885-6895 supersede portfolio 941 T.M."]--Print version | ||
| 505 | 0 | |a 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. | |
| 520 | |a " ... 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." | ||
| 504 | |a Includes bibliographical references. | ||
| 500 | |a Title from title screen (viewed on October 14, 2014). | ||
| 650 | 0 | |a Double taxation |z Denmark |v Treaties. | |
| 650 | 0 | |a Double taxation |z France |v Treaties. | |
| 650 | 0 | |a Double taxation |z Germany |v Treaties. | |
| 650 | 6 | |a Double imposition |z Danemark |v Conventions. | |
| 650 | 6 | |a Double imposition |z France |v Conventions. | |
| 650 | 6 | |a Double imposition |z Allemagne |v Conventions. | |
| 650 | 7 | |a Double taxation. |2 fast |0 (OCoLC)fst00897116 | |
| 651 | 7 | |a Denmark. |2 fast |0 (OCoLC)fst01204558 | |
| 651 | 7 | |a France. |2 fast |0 (OCoLC)fst01204289 | |
| 651 | 7 | |a Germany. |2 fast |0 (OCoLC)fst01210272 | |
| 655 | 7 | |a Treaties. |2 fast |0 (OCoLC)fst01423868 | |
| 730 | 0 | |a Bloomberg Law online | |
| 700 | 1 | |a Wittendorff, Jens. |0 http://id.loc.gov/authorities/names/no2009186420 |1 http://isni.org/isni/0000000073197925 | |
| 710 | 2 | |a Tax Management Inc. |0 http://id.loc.gov/authorities/names/n79106330 |1 http://isni.org/isni/0000000122956247 | |
| 710 | 2 | |a Bloomberg BNA. |0 http://id.loc.gov/authorities/names/nb2012025085 | |
| 730 | 0 | |a Bloomberg Law online. | |
| 776 | 0 | 8 | |i Print version: |t Income tax treaties. |d Arlington, VA : Tax Management Inc., [2014]- |z 9781617468858 |w (OCoLC)871002843 |
| 780 | 0 | 0 | |t U.S. income tax treaties : competent authority functions and procedures of selected countries / Dave Lewis ... [et al.]. |d Washington, D.C. Tax Management Inc., ©2007- |w (OCoLC)173225503 |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%206887 |z Law Students, Faculty, and Staff (via Bloomberg Law) |
| 830 | 0 | |a Tax management portfolios ; |v 6887. |0 http://id.loc.gov/authorities/names/n83743580 | |
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