تطبيقات التحكيم الضريبي الدولي : دراسة على ضوء الاتفاقيات الدولية
Other Title(s)
Applications of international tax arbitration : study in the light of international conventions
Source
Issue
Vol. 2020, Issue 13 (31 Jan. 2020), pp.22-31, 10 p.
Publisher
Université Abbès Laghrour Khenchela Faculté de Droit et des Sciences Politiques
Publication Date
2020-01-31
Country of Publication
Algeria
No. of Pages
10
Main Subjects
Topics
Abstract EN
In view of the increasing importance of the arbitration system at the international and internal levels, and to confirm the desire of individuals to spread this system as the best way to resolve disputes by peaceful means, as well as the desire of countries to encourage investment, therefore the need arose for the existence of several types of arbitration to cover all disputes and individual options, on the one hand, arbitration may be Free, it may be institutional, it may be optional, it may be compulsory, and finally arbitration may be national and may be international, Tax arbitration can be divided into two types, namely, internal tax arbitration and international tax arbitration.
The first would be arbitration that takes place within the influence of the state and its geographical and legal borders in accordance with its sovereignty and tax policy.
As for the second, it is arbitration that states resort to among themselves on the basis of bilateral or international agreements in order to avoid disputes Double taxation between these countries, and both types have their specifics and scope of work, as well as each type of rulings, which differ according to the nature of this arbitration
American Psychological Association (APA)
الفوركي، مصطفى. 2020. تطبيقات التحكيم الضريبي الدولي : دراسة على ضوء الاتفاقيات الدولية. مجلة الحقوق و العلوم السياسية،مج. 2020، ع. 13، ص ص. 22-31.
https://search.emarefa.net/detail/BIM-1021462
Modern Language Association (MLA)
الفوركي، مصطفى. تطبيقات التحكيم الضريبي الدولي : دراسة على ضوء الاتفاقيات الدولية. مجلة الحقوق و العلوم السياسية ع. 13 (كانون الثاني 2020)، ص ص. 22-31.
https://search.emarefa.net/detail/BIM-1021462
American Medical Association (AMA)
الفوركي، مصطفى. تطبيقات التحكيم الضريبي الدولي : دراسة على ضوء الاتفاقيات الدولية. مجلة الحقوق و العلوم السياسية. 2020. مج. 2020، ع. 13، ص ص. 22-31.
https://search.emarefa.net/detail/BIM-1021462
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-1021462