The Resource Comparative analysis : arbitration procedure for handling tax controversy

Comparative analysis : arbitration procedure for handling tax controversy

Label
Comparative analysis : arbitration procedure for handling tax controversy
Title
Comparative analysis : arbitration procedure for handling tax controversy
Creator
Subject
Language
eng
Summary
Arbitration is the term used to describe procedures currently being broadly introduced to resolve tax disputes at the competent authority level, where regular mutual agreement procedures offer no (timely) resolution of double taxation. This article presents an overview of how arbitration works under the Arbitration Convention and Art. 25(5) of the OECD Model Convention, as compared to commercial and investment treaty arbitration. The comparison serves to allow for closer consideration of the merits and pitfalls of arbitration, as it relates to resolving tax controversy
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 16 (2009),
http://library.link/vocab/creatorName
  • Herksen, M. van
  • Fraser, D
Language note
English
http://library.link/vocab/subjectName
  • arbitration
  • MAP
  • OECD Model
Label
Comparative analysis : arbitration procedure for handling tax controversy
Instantiates
Publication
Label
Comparative analysis : arbitration procedure for handling tax controversy
Publication

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