The Resource Arbitration under the OECD Model convention : follow-up under double tax conventions : an evaluation

Arbitration under the OECD Model convention : follow-up under double tax conventions : an evaluation

Label
Arbitration under the OECD Model convention : follow-up under double tax conventions : an evaluation
Title
Arbitration under the OECD Model convention : follow-up under double tax conventions : an evaluation
Creator
Subject
Language
eng
Summary
On 18 July 2008, the OECD Council adopted amendments to the OECD Model Convention, by which inter alia the mutual agreement procedure of Article 25 was supplemented with an arbitration clause. This clause provides for a mandatory arbitration procedure if contracting states fail to reach a mutual agreement within a two-year period if the taxpayer request so. Subsequent to this arbitration clause, the OECD also developed procedural rules that states can use during the arbitration procedure. This article evaluates whether, almost six years after its adoption, the OECD arbitration clause has been included in double tax conventions concerning the prevention of double taxation. This article also evaluates to what extent the procedural rules provided for by the OECD are adopted
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
http://library.link/vocab/creatorName
Pit, H.M
Geographic coverage
OECD
Language note
English
http://library.link/vocab/subjectName
  • arbitration
  • OECD Model
  • tax treaty
  • MAP
Label
Arbitration under the OECD Model convention : follow-up under double tax conventions : an evaluation
Instantiates
Publication
Label
Arbitration under the OECD Model convention : follow-up under double tax conventions : an evaluation
Publication

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