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Vol 21 No 10 Oct/Nov 2016

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Criminal Injuries Compensation Claims

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Income Tax Treaty Arbitration

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ISBN13: 9789064760907
ISBN: 906476090X
Published: March 2004
Publisher: Sdu Fiscale & Financiële Uitgevers
Country of Publication: The Netherlands
Format: Paperback
Price: Out of print



Out of Print

Income Tax Treaty Arbitration is a comprehensive study of the issues raised in providing for the arbitration of disputes arising under bilateral income tax treaties. It considers not only the policy reasons advanced both for and against arbitration and the legal issues arising in its implementation but also the details of how such arbitration would actually work in practice.

Among the topics discussed are which issues are suitable for arbitration, how an arbitral panel should be constituted, the extent to which the affected taxpayer should participate in the proceeding, the nature of the award to be rendered and how awards would be contested and enforced.