International : Compulsory arbitration as a last resort in resolving tax treaty interpretation problems
ISSN: 0014-3138
Année de publication: 2002
Volumen: 42
Número: 9
Pages: 400-404
Type: Article
D'autres publications dans: European taxation
Résumé
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.