Hidden Bibliographic Details
| Other authors / contributors: | Alekseyev, Maxim.
Tax Management Inc.
Bloomberg BNA
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| Frequency: | Updated irregularly
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| Notes: | ["Portfolios 6885-6895 supersede portfolio 941 T.M."]--Print version.
Includes bibliographical references.
Title from title screen (viewed Oct. 16, 2014).
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| Summary: | " ... discusses the competent authority functions and procedures of Switzerland and United Kingdom. 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."
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| Other form: | Print version: Alekseyev, Maxim. Income tax treaties. Arlington, VA : Tax Management Inc., [2014]- 9781617468889
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