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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.
