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

  1. Ribes Ribes, Aurora
Revista:
European taxation

ISSN: 0014-3138

Año de publicación: 2002

Volumen: 42

Número: 9

Páginas: 400-404

Tipo: Artículo

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Otras publicaciones en: European taxation

Resumen

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