The Nature and Scope of the Mandatory Arbitration Provision in the OECD Multilateral Convention (2016)

Journal
International; OECD
Bulletin for International Taxation 2017 (Volume 71), No. 11
In this article, the author considers the nature and scope of the mandatory arbitration provision in the OECD Multilateral Convention (2016) and discusses the effectiveness of the arbitration procedure.