Flexible Multi-Tier Dispute Resolution in International Tax Disputes. (Record no. 23684)
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| 001 - CONTROL NUMBER | |
| control field | EBC6460376 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724114828.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2021 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087226633 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789087226626 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC6460376 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL6460376 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1232279866 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4486 .F549 2020 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.206 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Pistone, Pasquale. |
| 245 10 - TITLE STATEMENT | |
| Title | Flexible Multi-Tier Dispute Resolution in International Tax Disputes. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Amsterdam : |
| Name of producer, publisher, distributor, manufacturer | IBFD Publications USA, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2021. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2020. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (581 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- Title -- Copyright -- Preface -- Introduction -- 1. Background and reason of the research -- 1.1. Growing number of cross-border tax disputes -- 1.2. Flexible multi-tier solutions for international tax disputes -- 1.3. Mediation in international tax disputes -- 2. Purpose and scope of the research -- 3. Methodology, approach and the research partners -- Appendix 1: Research Blocks -- Stage 0-2 (excluding mediation): Prevention and facilitation of the settlement of tax disputes -- Stage 2: Mediation -- Stage 3 -- Part I: Prevention of Tax Disputes and Facilitation of Their Settlement in Domestic and Cross-Border Situations -- Chapter 1: Flexible Multi-Tier Dispute Resolution: The Croatian Experience -- 1.1. Introduction -- 1.2. Prevention of international tax disputes -- 1.2.1. Domestic: Between taxpayers and tax authorities -- 1.2.2. International: Between disputing states -- 1.3. Partners are capable of dealing with international tax disputes -- 1.3.1. Domestic: Between taxpayers and tax authorities -- 1.3.1.1. General framework -- 1.3.1.2. Mechanisms to guarantee the correct interpretation of tax legislation -- 1.3.1.2.1. Rulings -- 1.3.1.2.2. APAs (advance pricing agreements) -- 1.3.1.2.3. Final interview -- 1.3.1.2.4. Tax settlement -- 1.3.2. International: Between states -- 1.4. Concluding remarks -- Chapter 2: Flexible Multi-Tier Dispute Resolution: The German Experience -- 2.1. Introduction -- 2.2. Unilateral procedures dealing with international tax disputes between taxpayers and tax authorities within a state -- 2.2.1. Rulings regarding future transactions -- 2.2.1.1. Advance rulings -- 2.2.1.2. Unilateral APA -- 2.2.1.3. Enhanced relationships -- 2.2.2. Contracts under public law regarding past transactions -- 2.3. Bi- or multilateral procedures dealing with international tax disputes between states. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 2.3.1. Bi- or multilateral APA -- 2.3.2. Cross-border rulings, cooperation and information exchange -- 2.4. Summary -- The Use of Independent Non-Judicial Bodies in the Settlement of Tax Disputes: Selected National Experiences -- Chapter 3: The Use of a Third Person other than a Court in Order to Deal with Tax Disputes: The Greek Experience -- 3.1. Introduction -- 3.2. The use of third parties for the resolution of domestic tax disputes between the state and the taxpayer -- 3.2.1. The Directorate for Dispute Resolution of the Independent Authority for Public Revenue -- 3.2.2. The Greek Ombudsman -- 3.3. The use of third parties for the resolution of international tax disputes between states -- 3.4. Concluding remarks -- Chapter 4: The Settlement Commission in the Indian Experience -- 4.1. Background -- 4.2. The evolution of the essential legal provisions in brief -- 4.3. Procedure to be followed upon receipt of application for settlement -- 4.4. Time limit for disposal of cases by the Settlement Commission -- 4.5. Immunity from prosecution and penalty -- 4.6. Abatement of proceedings before the Commission -- 4.7. Reading down of the provision to save constitutionality thereof -- 4.8. Order of the Commission to be conclusive -- 4.9. Bar on subsequent application for the settlement in certain cases -- 4.10. Full and true disclosure -- 4.11. Pendency and disposal -- 4.12. Conclusion -- Part II: Tax Mediation -- Chapter 5: Tax Mediation in Belgium and the Netherlands -- 5.1. Introduction -- 5.2. Tax mediation in Belgium -- 5.2.1. Mediation in Belgian tax disputes: Legal framework and definition -- 5.2.2. The Belgian Tax Mediation Service: Qualities and techniques of the tax mediator -- 5.2.3. Case requirements for tax mediation -- 5.2.4. The stage in which tax mediation is offered -- 5.2.5. The principle of voluntariness in tax mediation. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 5.2.6. Confidentiality in tax mediation -- 5.2.7. The enforceability of the outcome of the mediation -- 5.2.8. Tax mediation and the influence on legal timelines -- 5.3. Tax mediation in the Netherlands -- 5.3.1. Mediation in Dutch tax disputes: Legal framework and definition -- 5.3.2. The mediator -- 5.3.3. Mediation techniques -- 5.3.4. Case requirements for mediation -- 5.3.5. Mediation agreement and confidentiality -- 5.3.6. The voluntariness of the procedure -- 5.3.7. The enforceability of the outcome and the settlement agreement -- 5.3.8. Influence on legal timelines -- 5.4. Conclusion -- Chapter 6: Tax Mediation in New Zealand, Australia and the United Kingdom -- 6.1. Introduction -- 6.2. Tax mediation in New Zealand -- 6.2.1. Definitions used to define tax mediation -- 6.2.2. Is tax mediation offered? -- 6.2.3. Stage of the tax dispute resolution procedures at which tax mediation offered -- 6.2.4. Legal framework for tax mediation -- 6.2.5. Enforceability of tax mediation -- 6.2.6. Case requirements for tax mediation -- 6.2.7. Techniques used by the mediator -- 6.2.8. Confidentiality of tax mediation -- 6.2.9. Who may act as the mediator? -- 6.2.10. Enforceability of the settlement agreement from tax mediation -- 6.2.11. Influence of the tax mediation procedure on legal timelines -- 6.2.12. General comments on tax mediation in New Zealand in practice -- 6.3. Tax mediation in Australia -- 6.3.1. Definitions used to define tax mediation -- 6.3.2. Is tax mediation offered? -- 6.3.3. Stage of the tax dispute resolution procedures at which tax mediation offered -- 6.3.4. Legal framework for tax mediation -- 6.3.5. Enforceability of tax mediation -- 6.3.6. Case requirements for tax mediation -- 6.3.7. Techniques used by the mediator -- 6.3.8. Confidentiality of tax mediation -- 6.3.9. Who may act as the mediator?. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 6.3.10. Enforceability of the settlement agreement from tax mediation -- 6.3.11. Influence of the tax mediation procedure on legal timelines -- 6.3.12. General comments on tax mediation in Australia in practice -- 6.4. Tax mediation in the United Kingdom -- 6.4.1. Definitions used to define tax mediation -- 6.4.2. Is tax mediation offered? -- 6.4.3. Stage of the tax dispute resolution procedures at which tax mediation offered -- 6.4.4. Legal framework for tax mediation -- 6.4.5. Enforceability of tax mediation -- 6.4.6. Case requirements for tax mediation -- 6.4.7. Techniques used by the mediator -- 6.4.8. Confidentiality of tax mediation -- 6.4.9. Who may act as the mediator? -- 6.4.10. Enforceability of the settlement agreement from tax mediation -- 6.4.11. Influence of the tax mediation procedure on legal timelines -- 6.4.12. General comments on tax mediation in the United Kingdom in practice -- 6.5. Conclusion -- Chapter 7: Tax Mediation in Mexico -- 7.1. Definitions used to define tax mediation -- 7.2. Mediation in national tax disputes -- 7.3. Timing of the mediation -- 7.3.1. Legal framework for mediation in domestic tax cases -- 7.4. Enforceability of mediation -- 7.5. Case requirements for mediation and scope of application -- 7.6. Techniques used by the mediator -- 7.7. Confidentiality of tax mediation -- 7.8. Qualifications to act as mediator -- 7.9. Enforceability of the settlement agreement -- Chapter 8: Tax Mediation in the United States -- 8.1. Introduction -- 8.2. Definitions used to define tax mediation -- 8.3. Is tax mediation offered? -- 8.4. Are there any legal boundaries to prohibit the implementation of mediation? -- 8.5. Is mediation enforceable (mandatory or voluntary)? -- 8.6. What are the case requirements for mediation and what kind of disputes does mediation resolve?. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 8.7. What kind of techniques are used by the mediator? -- 8.8. Is mediation confidential and what is the relationship with the confidentiality provisions in tax law? -- 8.9. Who may act as a mediator? -- 8.10. Is the settlement agreement (reached in mediation) enforceable? -- 8.11. Legal framework for mediation in domestic tax cases -- 8.11.1. Pre-filing dispute resolution -- 8.11.2. Dispute resolution during examination -- 8.11.3. Appeals -- 8.11.4. Post-Appeals mediation and arbitration -- 8.11.5. ADR in the US Tax Court -- 8.12. Has a mediation procedure any influence on legal timelines? -- 8.13. Conclusion -- Mediation in Cross-Border Settings: Policy Perspectives and Ramifications on Existing Practices -- Chapter 9: Can Mediation Improve (the Efficiency of) the MAP? -- 9.1. Introduction -- 9.2. Setting the context - What is mediation? -- 9.3. Advantage or disadvantage for using mediation to improve the MAP? -- 9.4. Possible ways to improve the efficiency of the MAP between states by the use of mediation -- 9.5. Potential impacts of mediation as part of the MAP -- 9.6. The role of the taxpayer in MAP and mediation -- 9.7. Conclusion -- Chapter 10: Mediation: The Swiss Army Knife in the Competent Authority's Toolbox -- 10.1. Another tool in the toolbox -- 10.2. Why mediation? -- 10.3. Mediation styles -- 10.4. The practicalities of mediation -- 10.4.1. Finding an audience for mediation of tax disputes -- 10.4.2. Matching mediation to underlying problems -- 10.4.2.1. The competent authorities just don't understand each other -- 10.4.2.2. The competent authorities just don't trust each other -- 10.4.2.3. The case is too big -- 10.4.2.4. The taxpayer may have unrealistic expectations -- 10.4.2.5. The competent authority is overwhelmed -- 10.5. Conclusion -- Chapter 11: Using Mediation for the Resolution of Cross-Border Tax Disputes. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 11.1. Introduction. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book is the first of its kind to abridge the whole phenomenon of cross-border tax disputes, from their prevention to their settlement. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax evasion (International law). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation-Law and legislation. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | de, Jan J. P. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Pistone, Pasquale |
| Title | Flexible Multi-Tier Dispute Resolution in International Tax Disputes |
| Place, publisher, and date of publication | Amsterdam : IBFD Publications USA, Incorporated,c2021 |
| International Standard Book Number | 9789087226626 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6460376">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6460376</a> |
| Public note | Click to View |
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