46

https://doi.org/10.22364/juzk.80.46 | 424-432 | PDF

Savstarpējo saskaņošanas procedūru institūta ekskluzivitāte nodokļu strīdu risināšanā

Exclusivity of Mutual Agreement Procedure Institute in Solving Tax Disputes

Krists Ansons, Mg. iur.

Summary
The essence of mutual agreement procedure institute in practical application has been ambiguous. The topic has become increasingly relevant, as  more taxpayers elect to use this procedure. Ever since the previous paper, there have been many actions taken by the state in order to increase the impact of legal certainty principle. Here, the author will address defining mutual agreement procedure institute with a focus on clearing any confusion between the institute and other tools for eliminating double taxation.

Atslēgvārdi: savstarpējās saskaņošanas procedūras, dubultās aplikšanas ar nodokļiem novēršana, transfertcenas

Keywords: mutual agreement procedure, elimination of double taxation, transfer pricing