Transfer Pricing and Dispute Resolution

Transfer Pricing and Dispute Resolution
Author: Anuschka Bakker
Publisher: IBFD
Total Pages: 807
Release: 2011
Genre: Dispute resolution (Law).
ISBN: 9087221002

This book addresses the complexity, valuation and administrative nuances, and cultural impacts of resolving this significant cross-border issue when tax disputes arise. In recent years, transfer pricing has become in financial terms the most important tax issue faced by multinational companies and tax authorities worldwide. In times of economic downturn, as experienced in recent years, when tax authorities are challenged for revenue, the handling of these issues requires great care, skill, creativity and a true awareness of the ramifications confronting each tax jurisdiction. This book sets out in detail not only the general laws in each tax jurisdiction impacted by the multinational companies' transfer pricing practices, but also the ancillary concerns of how the issue is interpreted locally as well as related to the OECD Guidelines; the varied approaches to administrative resolution of these issues, including specific alternative dispute resolution mechanisms and the effective uses of advance pricing agreements; correlative adjustment procedures in the event of transfer pricing adjustments; cross-border exchange of information concerns; and how to proceed to litigation if all else fails administratively. It is here that the book delves into the specific procedures for litigation in each country which must be evaluated as part of the overall strategy for controversy resolution. Unfortunately, today litigation is on the rise in numerous jurisdictions and the presumption of an administrative resolution is no longer correct. An additional feature of this book is how practical anecdotes are intertwined into the analysis to give the reader a sense of pragmatism for these issues. To this point, there are the various case studies which highlight the technicalities of the local rules, customs, and practices.

Alternative Dispute Resolution and Tax Disputes

Alternative Dispute Resolution and Tax Disputes
Author: Werner Haslehner
Publisher: Edward Elgar Publishing
Total Pages: 369
Release: 2023-01-20
Genre: Law
ISBN: 1803920386

Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system.

Federal Tax Litigation

Federal Tax Litigation
Author: Susan A. Berson
Publisher: Law Journal Press
Total Pages: 1108
Release: 2001
Genre: Law
ISBN: 9781588521019

This law book offers an insider's perspective on both the legal issues and practical considerations involved in handling a federal tax controversy.

Nigerian Taxation

Nigerian Taxation
Author: Saka Muhammed Olokooba
Publisher: Springer
Total Pages: 200
Release: 2019-01-23
Genre: Law
ISBN: 981132607X

This book offers a simplified and straightforward introduction to the basics of Nigerian taxation. While discussing various laws, practices and procedures, it also addresses the latest amendments to Nigerian tax laws. The book begins by discussing the central issue of Islamic taxation and its legality under Nigerian law. Divided into four main sections, the book was designed for simplicity, and uses language that is accessible for all tax stakeholders.

Alternative Dispute Resolution for Organizations

Alternative Dispute Resolution for Organizations
Author: Allan J. Stitt
Publisher: Wiley
Total Pages: 0
Release: 2000-01-10
Genre: Business & Economics
ISBN: 9780471643234

Alternative Dispute Resolution (ADR) is a rapidly growing field, due to its popularity as an alternative to long and expensive lawsuits. ADR involves resolving disputes of any kind outside of the judicial system, through negotiation, mediation, arbitration, and other processes. This book is for people who work within organizations and are involved in disputes themselves, or for people who are required to deal with or resolve disputes. It covers how to set up a dispute resolution process in an organization.

Women, Matrimonial Litigation and Alternative Dispute Resolution (ADR)

Women, Matrimonial Litigation and Alternative Dispute Resolution (ADR)
Author: Neelam Tyagi
Publisher: Springer Nature
Total Pages: 331
Release: 2021-04-05
Genre: Law
ISBN: 9811610150

This book examines the practice of Alternative Dispute Resolution (ADR) as it stands today in the context of matrimonial disputes and for providing gender justice for women undergoing matrimonial litigation. ADR is a fairly recent but increasingly prevalent phenomenon that has significantly evolved due to the failure of the adversarial process of litigation to provide timely resolution of disputes. The book explores the merit and demerit of traditional litigation process and emergence, socio-legal framework, work environment and success rate of various ADR processes in general and for resolving matrimonial disputes in particular. It comprehensively discusses the role of various institutions and attitudes and perceptions of ADR practitioners. It analyzes the influence of patriarchal cultural assumptions of appropriate feminine behaviour and its effect on ADR practitioners like mediators and counsellors that leads to the marginalization of aggrieved woman’s issues. With a brief analysis of the experience and challenges faced with the way the ADR process is conducted, the focus is on probing the vulnerability of aggrieved women. The book critiques the practice of ADR as it is today and offers constructive ways forward by providing suggestions, insights, and analysis that could bring about a transformation in the way justice is delivered to women. This in-depth study is an attempt to guide decision making by bringing forth and legitimizing the battered women’s voice which often goes unrepresented, in the debate about the efficacy of ADR mechanism in resolving matrimonial disputes. The book is of interest to those working for justice for women, particularly in the context of matrimonial disputes -- legal professionals, mediators, counsellors, judges, academicians, women rights activists, researchers in the field of gender and women studies, social work and law, ADR educators, policymakers and general readers who are inclined and interested in bringing a gender perspective to their area of work.

Resolving Mass Disputes

Resolving Mass Disputes
Author: Christopher Hodges
Publisher: Edward Elgar Publishing
Total Pages: 336
Release: 2013-10-31
Genre: Law
ISBN: 178254691X

Raising a series of questions on resolving mass disputes, and fuelling future debate, this book will provide a challenging and thought-provoking read for law academics, practitioners and policy-makers.

A Guide to the Anti-Tax Avoidance Directive

A Guide to the Anti-Tax Avoidance Directive
Author: Werner Haslehner
Publisher: Edward Elgar Publishing
Total Pages: 364
Release: 2020-06-26
Genre: Law
ISBN: 178990577X

This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.

Alternative Dispute Resolution

Alternative Dispute Resolution
Author: Charles Chatterjee
Publisher:
Total Pages: 0
Release: 2008
Genre: Dispute resolution (Law)
ISBN: 9781857433708

A comprehensive work on ADR from both theoretical and practical standpoints.