International : Compulsory arbitration as a last resort in resolving tax treaty interpretation problems

  1. Ribes Ribes, Aurora
Revista:
European taxation

ISSN: 0014-3138

Any de publicació: 2002

Volum: 42

Número: 9

Pàgines: 400-404

Tipus: Article

DIALNET GOOGLE SCHOLAR

Altres publicacions en: European taxation

Resum

Plea in favour of compulsory arbitration as a subsidiary mechanism to guarantee the resolution of tax treaty interpretation disputes once the mutual agreement procedure has proven unsuccessful.

Fuente de los datos: Dialnet