A new approach to international taxation dispute resolution process ( ITDRP ) Daniele de Carolis
By: Carolis, Daniele de
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Material type: 
ArticlePublisher: 2017Subject(s): FISCALIDAD INTERNACIONAL | ARBITRAJE | MEDIACIÓN | TRANSACCIÓN TRIBUTARIA
In:
Intertax v. 45, n. 5, May 2017, p. 391-401Summary: This work puts forward an interdisciplinary approach to the study of International Taxation Dispute Resolution Process (ITDRP) which combineslegal analysis with International Relations theory. It is argued that the strengthsof this approach are twofold: it underlies a number of aspects embedded in ITDRPs which are not immediately evident according to a pure legal analysis and develops a framework for the comparison between ITDRPs and the main systems of international dispute settlement in other domains allowing to overcome a number of shortcomings which a comparison conducted on pure legal terms entails.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2017/5-3 (Browse shelf) | Available | OP 2141/2017/5-3 |
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Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
This work puts forward an interdisciplinary approach to the study of International Taxation Dispute Resolution Process (ITDRP) which combineslegal analysis with International Relations theory. It is argued that the strengthsof this approach are twofold: it underlies a number of aspects embedded in ITDRPs which are not immediately evident according to a pure legal analysis and develops a framework for the comparison between ITDRPs and the main systems of international dispute settlement in other domains allowing to overcome a number of shortcomings which a comparison conducted on pure legal terms entails.
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