Quotation Owens, Jeffrey, Gildemeister, Arno E. , Turcan, Laura. 2016. Proposal for a new institutional framework for mandatory dispute resolution. Tax Notes International 82 (10), 1001-1013.


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Abstract

In this article, the authors propose a model for an amended article 25 (alternative B) of the U.N. Model Double Taxation Convention between Developed and Developing Countries that includes amendments such as a proposed alternative dispute resolution clause and a revised mandatory dispute settlement clause.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Tax Notes International
Language English
Title Proposal for a new institutional framework for mandatory dispute resolution
Volume 82
Number 10
Year 2016
Page from 1001
Page to 1013
URL https://www.google.at/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&ved=0ahUKEwj74_bj_q_SAhXnIJoKHe3TDtYQFggyMAA&url=https%3A%2F%2Fwww.wu.ac.at%2Ffileadmin%2Fwu%2Fd%2Fi%2Ftaxlaw%2Finstitute%2FWU_Global_Tax_Policy_Center%2FArbitration%2F82ti1001-Owens_Gildemeister_Turcan.pdf&usg=AFQjCNGUccO3YWv35iLaeXvSgkCPD86stg&bvm=bv.148073327,d.bGs&cad=rja
DOI n.a.

Associations

People
Owens, Jeffrey (Details)
Turcan, Laura (Former researcher)
External
Gildemeister, Arno E. (TÜV Rheinland Group, Germany)
Organization
Austrian and International Tax Law IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5206 Financial law (Details)
5235 International law (Details)
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