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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Main Author: | Bantekas, Ilias |
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Format: | Article |
Language: | English |
Published: |
2008
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Subjects: | |
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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