International. Supplementary dispute resolution

• Autores: Marlies de Ruiter
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 9, 2008, págs. 493-499
• Idioma: inglés
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• Resumen

  • This article mainly focuses on the new supplementary dispute resolution mechanism in the 2008 OECD Model Convention. Before going into the details of and background to arbitration, the mutual agreement procedure is briefly considered, indicating what is its current status. Following this, a short description is provided of the OECD project on dispute resolution and its results. This leads to the primary focus of this article, i.e. arbitration.