International : Compulsory arbitration as a last resort in resolving tax treaty interpretation problems

• Autores: Aurora Ribes Ribes
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 9, 2002, págs. 400-404
• Idioma: inglés
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• Resumen

  • Plea in favour of compulsory arbitration as a subsidiary mechanism to guarantee the resolution of tax treaty interpretation disputes once the mutual agreement procedure has proven unsuccessful.