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010    _a9076078521
       _bencadernado
       _daquisição
090    _a20240
099    _c2012-06-22
       _d2012-06-22
100    _a20151009              frey50       
101    _aeng
       _deng
102    _aNE
       _bAmsterdam
105    _ay^^^m^^^001yy
106    _ar
200 1  _aArbitration under tax treaties
       _bTexto impresso
       _eimproving legal protection in international tax law
       _fMario Züger
210    _aAmsterdam
       _cInternational Bureau of Fiscal Documentation
       _dcop. 2001
215    _aXII, 276 p.
       _d24 cm
225 2  _aDoctoral series
       _v5
       _x1570-7164
320    _aContém bibliografia, p. 195-238
328    _aOriginariamente tese de doutoramento, Universidade de Viena, 2001
330    _aSummary:
1. The lack of legal protection in international tax law, p. 1
2. Optional arbitration, p. 17
3. Compulsory arbitration, p. 65
4. International courts, p. 109
5. Preliminary rulings, p. 147
6. Summary and conclusion, p. 183
330    _aAbstract:
The current mutual agreement procedures cannot satisfactorily solve all tax disputes arising in the application of double tax conventions. To improve the legal protection of the taxpayer in connection with international tax law, some countries have already added arbitration clauses to newly negotiated tax treaties. Within the EU, the Arbitration Convention protects taxpayers in transfer pricing disputes, and the ECJ is called upon to decide tax treaty conflicts under recent tax treaties. The ICC proposed a model arbitration provision. This book provides an in-depth analysis of several concluded and proposed dispute resolution methods.
Part I deals with the current lack of legal protection in tax treaty law and elaborates on the basic structure of tax treaty disputes.
Part II analyses non-mandatory arbitration provisions of 50 existing tax conventions.
Part III deals with mandatory arbitration in tax treaty matters.
Part IV investigates the use of international courts for resolving tax disputes.
Part V analyses recent proposals to introduce preliminary procedures in tax treaty law.
Part VI summarizes and evaluates the several alternative ways of dispute resolution in recent. (IBFD)
601  2 _9101305
       _3101305
       _2kc
       _aTribunal Internacional de Justiça
601  2 _9101305
       _3101305
       _2lc
       _aTribunal de Europeu Justiça
606 1  _943750
       _343750
       _2lc
       _aDupla Tributação
       _xTratados
606 1  _93260
       _2lc
       _aDireito fiscal
606 1  _955658
       _355658
       _2lc
       _aArbitragem Internacional
675    _a351.713:341.1/.8(043.2)
       _v2004
       _zfre
680    _aK4475.Z84 2001
       _b20240
700  1 _9272078
       _3272078
       _4070
       _aZüger,
       _bMario
801    _aPT
       _bULUS
       _c20050818
       _gRPC
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       _52003/10/18
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001     20240
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