000			01540nab a2200277 c 4500
999			_c141155 _d141155
003			ES-MaIEF
005			20230614152022.0
007			ta
008			190924s2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_956689 _aMooij, Hans
245		0	_aArbitration institutes _ban issue overlooked _c Hans Mooij
260			_c2019
500			_aResumen.
520			_aThe article argues that with the MLI and the Dispute Resolution Directive, numbers of arbitrations may reasonably be expected to go up. According to the author the tax authorities will have to face the question whether they want to administer arbitrations themselves, or prefer to instead call on facilitation by professional arbitration institutes as is customary practice in commercial or investment arbitration. Proper and effective administration will be a significant factor to the eventual success of tax treaty arbitration. Absent any guidance in either the MLI or the Dispute Resolution Directive, the issue requires careful consideration from authorities.
650		4	_942375 _aDERECHO TRIBUTARIO
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_928417 _aARBITRAJE
650		7	_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
650		4	_aTRATADOS INTERNACIONALES _948608
650		4	_aCONVENIO MULTILATERAL _967061
650		4	_aUNION EUROPEA _948644
773	0		_9161017 _oOP 2141/2019/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 8/9, August / September 2019, p.737-744
942			_cART