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

  1. Ribes Ribes, Aurora
Aldizkaria:
European taxation

ISSN: 0014-3138

Argitalpen urtea: 2002

Alea: 42

Zenbakia: 9

Orrialdeak: 400-404

Mota: Artikulua

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Beste argitalpen batzuk: European taxation

Laburpena

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.

Datuen iturria: Dialnet