Introductory remarks on the arbitration method in international tax matters; The evolution of international tax arbitration; The procedure of the tax arbitration of Art. 25(5) of the OECD Model Convention; The effectiveness of the tax treaty arbitration of Art. 25(5) of the OECD Model Convention

Arbitration of unresolved issues in a mutual agreement cases: the new paragraph 5, art. 25 OECD Model Convention, a multi-tiered dispute resolution clause

GARBARINO, CARLO;
2010

Abstract

Introductory remarks on the arbitration method in international tax matters; The evolution of international tax arbitration; The procedure of the tax arbitration of Art. 25(5) of the OECD Model Convention; The effectiveness of the tax treaty arbitration of Art. 25(5) of the OECD Model Convention
9789087220853
M. LANG, P. PISTONE, J. SCHUCH, C. STARINGER, A. STORCK, M. ZAGLER
Tax Treaties: Building Bridges between Law and Economics
Garbarino, Carlo; M., Lombardo
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11565/3719518
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