The mutual agreement procedure and arbitration of double taxation disputes

It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) of transnational commercial enterprises. Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by all states, and private en...

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Bibliographic Details
Main Author: Bantekas, Ilias
Format: Article
Language:English
Published: 2008
Subjects:
Double taxation
arbitration
OECD Model Tax Convention
dispute settlement
Mutual Agreement Procedure
creeping expropriation
bilateral tax treaties
GATS
Doble tributación
arbitraje
Convenio Modelo sobre impuestos de la OECD
solución de controversias
procedimientos de mutuo acuerdo
expropiación incrementada
tratados bilaterales de impuestos
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=4941862
Source:ACDI - Anuario Colombiano de Derecho Internacional, ISSN 2145-4493, Vol. 1, 2008, pags. 182-204
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The mutual agreement procedure and arbitration of double taxation disputes
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