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
2010
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: https://hdl.handle.net/11565/3719518
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