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
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