International : Compulsory arbitration as a last resort in resolving tax treaty interpretation problems
ISSN: 0014-3138
Year of publication: 2002
Volume: 42
Issue: 9
Pages: 400-404
Type: Article
More publications in: European taxation
Abstract
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.