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

Type

Journal

Author

Ribes Ribes, A.

Published Date

September 1, 2002

Issue

European Taxation 2002 (Volume 42), No. 9

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.

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