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

  1. Ribes Ribes, Aurora
Zeitschrift:
European taxation

ISSN: 0014-3138

Datum der Publikation: 2002

Ausgabe: 42

Nummer: 9

Seiten: 400-404

Art: Artikel

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Andere Publikationen in: European taxation

Zusammenfassung

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