頁籤選單縮合
題名 | 澳門雙邊稅收協定協商程序問題探討=Estudos Sobre os Problemas do Procedimento Amigável dos Acordos Para Evitar a Dupla Tributação de Macau、How to Perfect Mutual Agreement Procedure in Bilateral Tax Agreements Involved Macao |
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作 者 | 易在成; | 書刊名 | 行政:澳門公共行政雜誌 |
卷期 | 25:1=95 2012.03[民101.03] |
頁次 | 頁49-61+181-198+281 |
分類號 | 567.01 |
關鍵詞 | 澳門; 雙邊稅收協定; |
語文 | 中文(Chinese);葡萄牙文(Portuguese) |
英文摘要 | As main way to settle the disputes in bilateral tax agreement, Macao’s Mutual Agreement Procedure (MAP) appears imperfect. How to improve Macao’s MAP? Firstly, taxpayer’s obligations and rights in the procedure of MAP should be made clearly; secondly, the relationship between domestic tax disputes’ settlement and international tax disputes’ settlement should be made clearly? Finally, founding an arbitrary procedure in MAP is important safeguard to MAP. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。