Proposal for a new institutional framework for mandatory dispute resolution

Jeffrey Owens; Arno E. Gildemeister; Laura Turcan

Proposal for a new institutional framework for mandatory dispute resolution

Jeffrey Owens
, Arno E. Gildemeister
, Laura Turcan

Österreichisches und Internationales Steuerrecht

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift

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.

Originalsprache	Englisch
Seiten (von - bis)	1001 - 1013
Fachzeitschrift	Tax Notes International
Volume	82
Ausgabenummer	10
Publikationsstatus	Veröffentlicht - 2016

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

505004 Finanzrecht
505029 Völkerrecht

Andere Dateien und Links

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

Zitat

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title = "Proposal for a new institutional framework for mandatory dispute resolution",

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.",

author = "Jeffrey Owens and Gildemeister, \{Arno E.\} and Laura Turcan",

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AU - Owens, Jeffrey

AU - Gildemeister, Arno E.

AU - Turcan, Laura

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M3 - Journal article

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JO - Tax Notes International

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