首页 >
税务 >
欧盟 >
Tax Dispute Resolution: A Commentary on the EU Council Directive 2017/1852

Tax Dispute Resolution: A Commentary on the EU Council Directive 2017/1852

作者： Raul-Angelo Papotti
出版商： Kluwer Law International
ISBN: 9789403523606
出版时间 October 2020
规格： Hardback
适应领域： European Union ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,143.90

￥1,109.58 Save ￥34.32 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
Tax Dispute Resolution is a very thorough and detailed book, which explains the law and application of EU Council Directive 2017/185 in each jurisdiction. In recent decades, there has been a steady growth in the number of audits and tax assessments carried out by national tax administrations. National legislatures and international organizations have also begun to study and develop new dispute resolution mechanisms that are more effective than those currently available. Notable among these mechanisms is EU Council Directive 2017/1852, which heralded a new era of EU tax legislation seeking to ensure a comprehensive legal framework for dispute resolution in tax matters involving all the Member States.

What’s in this book:
Following an introduction describing the Directive and analysing its most salient features, each individual country chapter, written by eminent tax partners and tax litigation specialists from key European jurisdictions, reports the relevant domestic implementing measures with commentary, relevant case law, and details of mutual agreement procedures (MAPs) and arbitration outcomes. Each country chapter fully addresses key legal and practical issues, such as:
- competent authority decisions concerning a taxpayer complaint filed under EU Council Directive 2017/1852;
- domestic provisions on MAPs initiated under the Directive;
- the entitlement of taxpayers to request the formation of an Advisory Commission to start the arbitration phase;
- effective timelines;
- the interplay of the procedures under the Directive with national legal remedies, including litigation before competent tax courts;
- recurring domestic issues relating to MAPs under double-tax treaties and the EU Arbitration Convention; and
- opportunities for taxpayers to involve national courts to resolve obstacles under existing dispute resolution mechanisms.
This valuable practice guide clearly explains how the Directive can be used to address potential shortcomings in laws and initiatives, such as the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), the EU Arbitration Convention, the Common Consolidated Corporate Tax Base proposal, and rules to ensure that digital business activities are taxed in a fair and growth-friendly way.

How this will help you:
This book is written as a ‘one-stop shop’ that gives the reader a full picture of the options available to resolve a tax dispute under the new framework. The book discusses the Directive’s promise of restoring legal certainty, implementing enforceable deadlines for the resolution of disputes, providing effective review and appeal procedures, and promoting consistency in the application of rules throughout the EU Member States. This comprehensive commentary offers guidance on the resolution of tax disputes, and it will be welcomed by tax practitioners and officials concerned with issues of transfer pricing and other aspects of cross-border taxation as well.
Editor

List of Contributors

List of Abbreviations

Acknowledgements

Introduction
Raul-Angelo Papotti

CHAPTER 1
Austria
Christian Wimpissinger

CHAPTER 2
Belgium
N. Reypens

CHAPTER 3
Denmark
Nikolaj Bjørnholm

CHAPTER 4
France
Olivier Dauchez

CHAPTER 5
Germany
Stefan Meyer

CHAPTER 6
Ireland
Joseph Duffy

CHAPTER 7
Italy
Raul-Angelo Papotti

CHAPTER 8
Luxembourg
Alain Goebel

CHAPTER 9
The Netherlands
Mark Van Casteren

CHAPTER 10
Portugal
Pedro Vidal Matos

CHAPTER 11
Spain
Joan Hortalà Vallvé

APPENDIX:
EU Council Directive 2017/1852

Glossary

Index

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book): List Price: ￥3,255.00

￥3,157.35 Save ￥97.65 (3%)


Butterworths Hong Kong Discrimination Law Handbook, 4th Edition: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Sentencing in Hong Kong, 11th Edition: List Price: ￥3,329.40

￥3,229.52 Save ￥99.88 (3%)


Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition: List Price: ￥2,120.40

￥2,056.79 Save ￥63.61 (3%)


Butterworths Hong Kong Company Law Handbook, 26th Edition: List Price: ￥4,092.00

￥3,969.24 Save ￥122.76 (3%)


Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition: List Price: ￥1,934.40

￥1,876.37 Save ￥58.03 (3%)


Clough & Clough on Personal Injuries: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Personal Insolvency Manual, 3rd Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


A Practical Guide to Resolving Shareholder Disputes, 2nd Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook): List Price: ￥2,325.00

￥2,255.25 Save ￥69.75 (3%)


Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book): List Price: ￥2,974.14

￥2,884.92 Save ￥89.22 (3%)


Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book): List Price: ￥2,643.99

￥2,564.67 Save ￥79.32 (3%)


Hong Kong Company Law, 15th Edition: List Price: ￥457.56

￥443.83 Save ￥13.73 (3%)


Private Equity in Hong Kong and China, 4th Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Hong Kong Family Court Practice, 4th Edition: List Price: ￥2,511.00

￥2,435.67 Save ￥75.33 (3%)


Brooke's Notary Hong Kong, 3rd Edition: List Price: ￥1,581.00

￥1,533.57 Save ￥47.43 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Tax Dispute Resolution: A Commentary on the EU Council Directive 2017/1852

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Tax Dispute Resolution: A Commentary on the EU Council Directive 2017/1852

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title