Compulsory arbitration as a last resort in resolving tax treaty interpretation problems
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http://hdl.handle.net/10045/37281
| Title: | Compulsory arbitration as a last resort in resolving tax treaty interpretation problems |
|---|---|
| Authors: | Ribes Ribes, Aurora |
| Research Group/s: | Derecho Financiero y Tributario |
| Center, Department or Service: | Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras |
| Keywords: | Tax treaties | Arbitration | Mutual agreement procedure | Interpretation |
| Knowledge Area: | Derecho Financiero y Tributario |
| Issue Date: | Sep-2002 |
| Publisher: | IBFD |
| Citation: | European Taxation. 2002, 42(9): 400-404 |
| Abstract: | In this article the author advocates compulsory arbitration as a subsidiary mechanism to guarantee the resolution of tax treaty interpretation disputes once the mutual agreement procedure has proven unsuccessful. |
| URI: | http://hdl.handle.net/10045/37281 |
| ISSN: | 0014-3138 |
| Language: | eng |
| Type: | info:eu-repo/semantics/article |
| Rights: | © 2002 IBFD. Originally published in 42 Eur. Taxn. 9, pp. 400-404, Journals IBFD. European Taxation is available online, please visit http://www.ibfd.org |
| Peer Review: | si |
| Publisher version: | http://www.ibfd.org/IBFD-Products/European-Taxation-Journal |
| Appears in Collections: | INV - DFT - Artículos de Revistas |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
 2002_Ribes_European-Taxation.pdf | 71,96 kB | Adobe PDF | Open Preview | |
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