TY - JOUR
T1 - Proposal for a new institutional framework for mandatory dispute resolution
AU - Owens, Jeffrey
AU - Gildemeister, Arno E.
AU - Turcan, Laura
PY - 2016
Y1 - 2016
N2 - 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.
AB - 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.
UR - 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
M3 - Journal article
VL - 82
SP - 1001
EP - 1013
JO - Tax Notes International
JF - Tax Notes International
IS - 10
ER -