OECD proposal to improve the resolution of tax treaty disputes

• Autores: Jeffrey P. Owens
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 6, 2007, págs. 270-272
• Idioma: inglés
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• Resumen

  • The author describes the proposals contained in the OECD Report on "Improving the Resolution of Tax Treaty Disputes". Specifically, the author describes the new arbitration procedures and other features of the Report, before presenting his concluding comments.