LEADER 00944nam--2200337---450- 001 990001752950203316 005 20060113161515.0 035 $a000175295 035 $aUSA01000175295 035 $a(ALEPH)000175295USA01 035 $a000175295 100 $a20040614d1970----km-y0itay0103----ba 101 0 $aita 102 $aIT 105 $a||||||||001yy 200 1 $aStrutture pronominali e verbali italiane$fVincenzo Lo Cascio 210 $aBologna$cZanichelli$d1970 215 $a255 p.$d24 cm 410 0$12001 454 1$12001 461 1$1001-------$12001 700 1$aLO CASCIO,$bVincenzo$0172266 801 0$aIT$bsalbc$gISBD 912 $a990001752950203316 951 $aVI.3.D. 190(V B 257)$b41674 L.M.$cV B 959 $aBK 969 $aUMA 979 $aSIAV6$b10$c20040614$lUSA01$h1434 979 $aCOPAT2$b90$c20060113$lUSA01$h1615 996 $aStrutture pronominali e verbali italiane$9141526 997 $aUNISA LEADER 01165nam--2200385---4500 001 990000499670203316 005 20090109121833.0 010 $a88-13-19914-7 035 $a0049967 035 $aUSA010049967 035 $a(ALEPH)000049967USA01 035 $a0049967 100 $a20010611d1996----km-y0ENGy0103----ba 101 $aita 102 $aIT 200 1 $a<> gestione dei dati contabili$e<> contabilità generale informatizzata$fFabrizio Carucci 210 $aPadova$cCedam$d1996 215 $aX, 112 p.$d24 cm 300 $aSeguono appendici 606 0 $aContabilità$xAutomazione 606 0 $aLibri contabili 676 $a657.0285 700 1$aCARUCCI,$bFabrizio$0460593 801 0$aIT$bsalbc$gISBD 912 $a990000499670203316 951 $a657.028 CAR 1 (IRA 6 148)$b12940 G$cIRA 6$d00010609 959 $aBK 969 $aGIU 979 $aPATTY$b90$c20010611$lUSA01$h1036 979 $c20020403$lUSA01$h1658 979 $aPATRY$b90$c20020424$lUSA01$h1335 979 $aPATRY$b90$c20040406$lUSA01$h1635 979 $aRSIAV3$b90$c20090109$lUSA01$h1218 996 $aGestione dei dati contabili$9196374 997 $aUNISA LEADER 05040oam 2200637 450 001 9910795394003321 005 20220824225401.0 010 $a90-8722-663-2 035 $a(CKB)4940000000596846 035 $a(MiAaPQ)EBC6460376 035 $a(EXLCZ)994940000000596846 100 $a20210619d2020 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aFlexible multi-tier dispute resolution in international tax disputes /$feditors, Pasquale Pistone, Jan J.P. de Goede 210 1$aAmsterdam, Netherlands :$cIBFD,$d[2020] 210 4$d©2020 215 $a1 online resource (581 pages) 311 $a90-8722-662-4 327 $aChapter 1: Flexible multi-tier dispute resolution : the Croatian experience /$rZ?unic? Kovac?evic?, N.$rGadz?o, S.$rKlemenc?ic?, I.$g; p. 3-21 327 $aChapter 2: Flexible multi-tier dispute resolution : the German experience /$rSeer, R.$rWilms, A.L.$g; p. 23-40 327 $aChapter 3: The use of a third person other than a court in order to deal with tax disputes : the Greek experience /$rPerrou, K.$g; p. 43-52 327 $aChapter 4: The Settlement Commission in the Indian experience /$rSengupta, D.P.$g; p. 53-67 327 $aChapter 5: Tax mediation in Belgium and the Netherlands /$rHensen, W.$rHout, M.B.A. van$g; p. 71-97 327 $aChapter 6: Tax mediation in New Zealand, Australia and the United Kingdom /$rJone, M.$g; p. 99-137 327 $aChapter 7: Tax mediation in Mexico /$rUribe Guerrero, E.$g; p. 139-149 327 $aChapter 8: Tax mediation in the United States /$rBrauner, Y.$g; p. 151-165 327 $aChapter 9: Can mediation improve (the efficiency of) the MAP? /$rGro?per, J.$g; p. 169-181 327 $aChapter 10: Mediation : the Swiss army knife in the competent authority?s toolbox /$rBrown, P.A.$g; p. 183-195 327 $aChapter 11: Using mediation for the resolution of cross-border tax disputes /$rPerrou, K.$g; p. 197-210 327 $aChapter 12: A negotiator, not a judge : choosing the right mediator to aid in resolving cross border tax disputes /$rBrown, P.A.$g; p. 211-225 327 $aChapter 13: The inception of a mediation system in Brazil for resolution of disputes in international tax law /$rPolizelli, V. Borges$g; p. 227-250 327 $aChapter 14: MAP arbitration in tax treaty disputes /$rMooij, H.$g; p. 253-287 327 $aChapter 15: Judicial systems and international tax disputes : the view from India /$rSengupta, D.P.$g; p. 289-315 327 $aChapter 16: Baseball arbitration : the trendiest alternative dispute resolution mechanism in international taxation /$rNeto, L.F.$g; p. 317-347 327 $aChapter 17: The EU Directive on tax dispute resolution mechanisms in the European Union : a flexible but still perfectible tool for resolving international tax disputes /$rRonco, S.M.$g; p. 349-419 327 $aChapter 18: Summary of findings /$rHout, M.B.A. van$g; p. 423-482 327 $aChapter 19: The flexible multi-tier dispute resolution framework and our final conclusions and recommendations /$rPistone, P.$rGoede J.J.P. de$g; p. 483-522 330 $aThis book contains the output of the collaborative research project "Flexible Multi-Tier Dispute Resolution in International Tax Disputes", which has brought together researchers from 11 countries and 10 partner institutions under the coordination of IBFD Academic. This book is the first of its kind to abridge the whole phenomenon of cross-border tax disputes, from their prevention to their settlement. The book is structured along the lines of the key articulations of the flexible multi-tier dispute resolution theoretical model and provides contributions ranging from the prevention of tax disputes drawn from selected domestic experiences, addressed in Part 1, to the facilitation of the settlement by a third party, addressed in Part 2. In this regard, Part 2 focuses, in particular, on the use of mediation in the domestic tax context in several countries as well as on the possible prospects, from a policy angle, of the use of mediation in cross-border settings. Part 3 of the book contains contributions regarding models relying on the actual settlement of tax disputes by a third party, providing a critical analysis of the recent developments in the use of arbitration in tax treaty disputes and to the currently applicable EU international tax dispute resolution framework. 606 $aTax evasion (International law) 606 $aTaxation$xLaw and legislation 615 0$aTax evasion (International law) 615 0$aTaxation$xLaw and legislation. 676 $a336.206 702 $aPistone$b Pasquale 702 $aGoede$b Jan J. P. de 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bUtOrBLW 906 $aBOOK 912 $a9910795394003321 996 $aFlexible multi-tier dispute resolution in international tax disputes$93818997 997 $aUNINA