Biblioteca TCA


349.9 (RIB) n.º 171 ; 349.9 (RIB) n.º 171-a)
Monografia
4164; 4165


RIBEIRO, João Sérgio
Preventing and resolving tax treaties and transfer pricing disputes / Editor João Sérgio Ribeiro.- Braga : Escola de Direito da Universidade so Minho, 2018.- 154 p. ; 23 cm
ISBN 978-989-99766-9-6 (Broch.) : Oferta


DIREITO FISCAL INTERNACIONAL, RESOLUÇÃO DE LITÍGIOS, DUPLA TRIBUTAÇÃO

PART I - TAX TREATIES DISPUTES. On the Convergence of Judicial Tax Treaty Interpretation - Wishful Thinking or an Observable Trend? / W. F. G. Wijnen. New Trends in Tax Treaty Disputes Resolution / João Sérgio Ribeiro. Trends in Judicial Tax Treaty Interpretation in India / Dhaval J. Sanghavi. PART II - TRANSFER PRICING DISPUTES. Transfer Pricing: International Trends & Spanish Perspective / Jose M. Calderón. Transfer Pricing Dispute Resolution in Brazil / João Francisco Bianco, Ramon Tomazela Santos. China's Reforming of Transfer Pricing Rules in the Post-BEPS Era / Xiaoqiang Yang, Jian Wang.