Bravo, Nathalie
Mandatory binding arbitration in the BEPS multilateral instrument / Nathalie Bravo .-- , 2019
Resumen.
The article provides an analysis of the mandatory binding arbitration procedure adopted in the BEPS Multilateral Instrument (MLI) and the policy reasons behind the decisions taken by the treaty makers to design the procedure in the form that is found in the MLI. Additionally, it illustrates how the mandatory binding arbitration procedure of Part VI of the MLI works with a focus on the effects of the reservation clauses and optional provisions that allow parties to customize the mandatory binding arbitration procedure. It also explains how parties and signatories have availed themselves of the flexibility provided by the MLI in connection with the mandatory binding arbitration procedure.
DERECHO TRIBUTARIO
FISCALIDAD INTERNACIONAL
ARBITRAJE
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
CONVENIO MULTILATERAL
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 693-714
Mandatory binding arbitration in the BEPS multilateral instrument / Nathalie Bravo .-- , 2019
Resumen.
The article provides an analysis of the mandatory binding arbitration procedure adopted in the BEPS Multilateral Instrument (MLI) and the policy reasons behind the decisions taken by the treaty makers to design the procedure in the form that is found in the MLI. Additionally, it illustrates how the mandatory binding arbitration procedure of Part VI of the MLI works with a focus on the effects of the reservation clauses and optional provisions that allow parties to customize the mandatory binding arbitration procedure. It also explains how parties and signatories have availed themselves of the flexibility provided by the MLI in connection with the mandatory binding arbitration procedure.
DERECHO TRIBUTARIO
FISCALIDAD INTERNACIONAL
ARBITRAJE
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
CONVENIO MULTILATERAL
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 693-714