International : Compulsory arbitration as a last resort in resolving tax treaty interpretation problems
ISSN: 0014-3138
Ano de publicación: 2002
Volume: 42
Número: 9
Páxinas: 400-404
Tipo: Artigo
Outras publicacións en: European taxation
Resumo
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.