简介
In introducing two dozen papers offering 18 national reports on ways to settle tax disputes, Lang and Zuger (Austrian and international tax law, Vienna U. of Economics and Business Administration) note that until recently there were few alternatives to mutual agreement procedures under the European Convention to settle such matters. Therefore, some countries added arbitration clauses to newly negotiated tax treaties. Following a general report on the Convention and conflict resolution, contributors report from most of the EU countries plus several other nations. The volume appends guidelines on arbitration procedures. Annotation (c)2003 Book News, Inc., Portland, OR (booknews.com)
目录
Preface p. 5
Contents p. 7
List of Abbrevations p. 9
General Report Mario Zuger p. 15
Settlement of Disputes in Austrian Tax Treaty Law Ines Hofbauer p. 49
Settlement of Disputes in Belgian Tax Treaty Law Luc Meeus p. 87
Settlement of Disputes in Czech Tax Treaty Law Milan Hulmak/Milan Sedmihradsky p. 123
Settlement of Disputes in Danish Tax Treaty Law Karin Skov Nilausen p. 141
Settlement of Disputes in Dutch Tax Treaty Law Erik Velthuizen p. 153
Settlement of Disputes in Finnish Tax Treaty Law Marjaana Helminen p. 185
Settlement of Disputes in French Tax Treaty Law Hugues Perdriel-Vaissiere p. 193
Settlement of Disputes in German Tax Treaty Law Johannes BaBler p. 231
Settlement of Disputes in Greek Tax Treaty Law Katerina Perrou p. 259
Settlement of Disputes in Hungarian Tax Treaty Law Pal Jalsovszky p. 297
Settlement of Disputes in Italian Tax Treaty Law Pasquale Pistone p. 307
Settlement of Disputes in Latvia's Tax Treaty Law Antons Petrovskis p. 357
Settlement of Disputes in Luxembourgian Tax Treaty Law Alain Steichen p. 373
Settlement of Disputes in Norwegian Tax Treaty Law Omar G. Dajani p. 381
Settlement of Disputes in Portuguese Tax Treaty Law Patricia Noiret Silveira da Cunha p. 401
Settlement of Disputes in Spanish Tax Treaty Law Fernando Serrano Anton p. 427
Settlement of Disputes in Swedish Tax Treaty Law Mattias Dahlberg p. 449
Settlement of Disputes in U.K. Tax Treaty Law Monuhar Ullah p. 471
About the Jurisdiction of International Courts to Settle Tax Treaty Disputes Edwin van der Bruggen p. 501
The Search for an Effective Structure of International Tax Arbitration Within and Without the European Community Luc Hinnekens p. 533
Settlement of Disputes in Social Security Conventions Beatrix Karl p. 551
Arbitration and Tax Measures in North America William W. Park p. 565
The World Bank/ICSID Dispute Settlement Procedures Christoph Schreuer p. 579
Annex 1 List of Authors p. 583
Annex 2 Guidelines p. 589
Contents p. 7
List of Abbrevations p. 9
General Report Mario Zuger p. 15
Settlement of Disputes in Austrian Tax Treaty Law Ines Hofbauer p. 49
Settlement of Disputes in Belgian Tax Treaty Law Luc Meeus p. 87
Settlement of Disputes in Czech Tax Treaty Law Milan Hulmak/Milan Sedmihradsky p. 123
Settlement of Disputes in Danish Tax Treaty Law Karin Skov Nilausen p. 141
Settlement of Disputes in Dutch Tax Treaty Law Erik Velthuizen p. 153
Settlement of Disputes in Finnish Tax Treaty Law Marjaana Helminen p. 185
Settlement of Disputes in French Tax Treaty Law Hugues Perdriel-Vaissiere p. 193
Settlement of Disputes in German Tax Treaty Law Johannes BaBler p. 231
Settlement of Disputes in Greek Tax Treaty Law Katerina Perrou p. 259
Settlement of Disputes in Hungarian Tax Treaty Law Pal Jalsovszky p. 297
Settlement of Disputes in Italian Tax Treaty Law Pasquale Pistone p. 307
Settlement of Disputes in Latvia's Tax Treaty Law Antons Petrovskis p. 357
Settlement of Disputes in Luxembourgian Tax Treaty Law Alain Steichen p. 373
Settlement of Disputes in Norwegian Tax Treaty Law Omar G. Dajani p. 381
Settlement of Disputes in Portuguese Tax Treaty Law Patricia Noiret Silveira da Cunha p. 401
Settlement of Disputes in Spanish Tax Treaty Law Fernando Serrano Anton p. 427
Settlement of Disputes in Swedish Tax Treaty Law Mattias Dahlberg p. 449
Settlement of Disputes in U.K. Tax Treaty Law Monuhar Ullah p. 471
About the Jurisdiction of International Courts to Settle Tax Treaty Disputes Edwin van der Bruggen p. 501
The Search for an Effective Structure of International Tax Arbitration Within and Without the European Community Luc Hinnekens p. 533
Settlement of Disputes in Social Security Conventions Beatrix Karl p. 551
Arbitration and Tax Measures in North America William W. Park p. 565
The World Bank/ICSID Dispute Settlement Procedures Christoph Schreuer p. 579
Annex 1 List of Authors p. 583
Annex 2 Guidelines p. 589
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