Legal Protection in International Tax Disputes – How Investment Protection Agreements Address Arbitration

Journal
Heer, L.J. de; Kraan, P.R.C.
International
European Taxation 2012 (Volume 52), No. 1
FormatPDF
USD
45

The authors, in this article, examine whether or not international tax disputes can fall within the scope of bilateral investment protection agreements and, if so, to what extent and under what circumstances.