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AMBIENTEDIRITTO.it - Rivista Giuridica di Diritto Pubblico
Gli articoli contenuti nel presente fascicolo: AMBIENTE E DIRITTI UMANI NEI RICORSI CEDU NN. 54414/2013 – 54264/2015. Alessandra Ceddia, Bruna Graziano, Marco Mezzi, Fausta Pasanisi, Rachele Ramellini - TURBATA LIBERTÀ DEGLI INCANTI E APPALTI DEL CONCESSIONARIO AEROPORTUALE. Claudio Costanzi - IL PROCEDIMENTO PER DECRETO INGIUNTIVO NEL PROCESSO AMMINISTRATIVO NELL’ORDINAMENTO GIURIDICO ITALIANO. Mario Tocci - L’INCIDENZA SISTEMATICA DI UNA TENDENZIALE STABILITA’ DELLA GIURISPRUDENZA DI LEGITTIMITA’ TRA NOMOFILACHIA E PREVEDIBILITA’ DELLE DECISIONI GIUDIZIARIE. Diego Brancia - PUBBLICO E PRIVATO NEL DIRITTO URBANISTICO. Giovanni Maria Caruso, Emanuele Guarna Assanti - THE LEGAL I...
The Resolution of International Tax Disputes
The number of international tax disputes is constantly increasing. This is a logical consequence of the pressure that is exerted on the global tax system by a rise in the number of internationally active and mobile taxpayers and tax competition between states on the one hand. On the other hand, the implementation of measures to tackle base erosion and profit shifting (BEPS) by multinational enterprises already gives rise to further disputes and another increase of disputes might arise from the latest reforms of the international tax system, namely the Two-Pillar-Solution to address the tax challenges arising from the digitalisation of the economy. Against this background, the time is right f...
Derecho Comunitario Y Procedimiento Tributario.
PARTE I. Autonomía procedimental del estado y ordenamiento comunitario. PARTE II. Los efectos jurídicos del derecho comunitario en los procedimientos tributarios nacionales. PARTE III. La aplicación del derecho comunitario a través de los procedimientos tributarios nacionales.
Co-operative Compliance and the OECD’s International Compliance Assurance Programme
Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the International Compliance Assurance Programme (ICAP), which provides a channel for MNEs to engage in simultaneous discussions with multiple national tax administrations, thus enhancing the potential for advance tax assurance. To a certain extent, the ICAP represents the internationalization of Co-operative Compliance frameworks which were, until then, restricted within the borders of single jurisdictions. This book is the first to investigate Co-operative Compliance alongside with the ICAP, describing dev...
