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Tax evasion --- -Tax courts --- -Tax evasion --- -Tax courts -
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Tax courts --- History. --- United States.
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Tax courts --- History. --- United States. --- History.
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Taxation --- Droit fiscal international --- Comparative law --- Droit comparé --- Tax courts --- Contentieux fiscal --- Law and legislation
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Administrative discretion --- Pouvoir discrétionnaire (Droit administratif) --- Tax administration and procedure --- Impôt --- Tax courts --- Contentieux fiscal --- Tax protests and appeals --- Impôt --- Administration et procédure --- Réclamations et appels
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The book discusses an enhanced MAP and arbitration procedure proposing direct taxpayer participation in multiparty proceedings as the way forward in international tax dispute resolution.
International finance --- Tax law --- Double taxation --- Arbitration (International law) --- Interpretation and construction. --- Double imposition --- Arbitrage international --- Interprétation --- Tax administration and procedure --- Impôt --- Tax courts --- Contentieux fiscal --- Administration et procédure
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