The Resource Income tax treaties : competent authority functions and procedures of selected countries (H-K), Samir Gandhi [and others]

Income tax treaties : competent authority functions and procedures of selected countries (H-K), Samir Gandhi [and others]

Label
Income tax treaties : competent authority functions and procedures of selected countries (H-K)
Title
Income tax treaties
Title remainder
competent authority functions and procedures of selected countries (H-K)
Statement of responsibility
Samir Gandhi [and others]
Contributor
Subject
Genre
Language
eng
Summary
" ... discusses the competent authority functions and procedures of India, Ireland, and Korea. 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"--Page iii
Member of
Continues
Cataloging source
ZSL
Characteristic
updating web site
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 6890 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Gandhi, Samir
  • Tax Management Inc
  • Bloomberg BNA
Series statement
U.S. international portfolios
Series volume
6890
http://library.link/vocab/subjectName
  • Double taxation
  • Double taxation
  • Double taxation
Label
Income tax treaties : competent authority functions and procedures of selected countries (H-K), Samir Gandhi [and others]
Instantiates
Publication
Note
["Portfolios 6885-6895 supersede Portfolio 941 T.M."]--Print version
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed analysis -- Chapter 75:I India -- Introduction -- 75:II. The Indian competent authority -- 75:III. The mutual agreement procedure for taxpayer cases -- 75:IV. Advance pricing agreements -- 75:V. Consultation between competent authorities regarding treaty interpretation or application -- 75:VI. Exchange of information -- 75:VII. Assistance in collection -- Chapter 80: Ireland. 80:I. Introduction -- 80:II. The Irish competent authority -- 80:III. The mutual agreement procedure for taxpayer cases -- 80:IV. Advance pricing agreements -- 80:V. Consultation between competent authorities regarding treaty interpretation or application -- 80:V. Exchange of information -- 80:VI. Assistance in tax collection -- Chapter 95: Korea. 95:I. Introduction -- 95:II. The competent authority of Korea -- 95:III. The mutual agreement procedure for taxpayer cases (MAP) -- 95:IV. Advance pricing agreements -- 95:V. Consultation between competent authorities regarding treaty interpretation or application -- 95:VI. Exchange of information -- 95:VII. Assistance in tax collection -- Working papers
Dimensions
unknown
Extent
1 online resource.
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)878566379
Label
Income tax treaties : competent authority functions and procedures of selected countries (H-K), Samir Gandhi [and others]
Publication
Note
["Portfolios 6885-6895 supersede Portfolio 941 T.M."]--Print version
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed analysis -- Chapter 75:I India -- Introduction -- 75:II. The Indian competent authority -- 75:III. The mutual agreement procedure for taxpayer cases -- 75:IV. Advance pricing agreements -- 75:V. Consultation between competent authorities regarding treaty interpretation or application -- 75:VI. Exchange of information -- 75:VII. Assistance in collection -- Chapter 80: Ireland. 80:I. Introduction -- 80:II. The Irish competent authority -- 80:III. The mutual agreement procedure for taxpayer cases -- 80:IV. Advance pricing agreements -- 80:V. Consultation between competent authorities regarding treaty interpretation or application -- 80:V. Exchange of information -- 80:VI. Assistance in tax collection -- Chapter 95: Korea. 95:I. Introduction -- 95:II. The competent authority of Korea -- 95:III. The mutual agreement procedure for taxpayer cases (MAP) -- 95:IV. Advance pricing agreements -- 95:V. Consultation between competent authorities regarding treaty interpretation or application -- 95:VI. Exchange of information -- 95:VII. Assistance in tax collection -- Working papers
Dimensions
unknown
Extent
1 online resource.
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)878566379

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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