The mutual agreement procedure and arbitration of double taxation disputes

The mutual agreement procedure and arbitration of double taxation disputes

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

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Bibliographic Details
Main Author: Ilias Bantekas
Format: Article
Language:English
Published: Universidad del Rosario 2008-12-01
Series:ACDI: Anuario Colombiano de Derecho Internacional
Subjects:
Double taxation
arbitration
OECD Model Tax Convention
dispute settlement
Mutual Agreement Procedure
creeping expropriation
bilateral tax treaties
GATS.
Online Access:http://revistas.urosario.edu.co/index.php/acdi/article/view/134/1708

Internet

http://revistas.urosario.edu.co/index.php/acdi/article/view/134/1708

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