000			01599nab a2200229 c 4500
999			_c143483 _d143483
003			ES-MaIEF
005			20210202105800.0
007			ta
008			210202t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968694 _aMalamis, Spyridon
245		4	_aThe future of OECD tax arbitration _bthe relevance of investment treaty and WTO dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system _c Spyridon E. Malamis
260			_c2020
500			_aResumen.
520			_aThe article analyses the political objectives of states within the International Tax Dispute Resolution (ITDR) system and through a comparative analysis opposes it to the international investment and trade regime and disputes. In the second part of this article, the author argues that a greater need for enhanced tax certainty in the post-BEPS era and a potential trajectory of the traditionally bilateral international tax system towards more multilateral structures (illustrated by a possible introduction of the new Unified Approach) require the reconsideration of a careful implementation in the ITDR system of particular elements of the existing dispute settlement systems in the international investment and trade regime.
650		4	_947531 _aINVERSIONES
650			_aFISCALIDAD INTERNACIONAL _967999
650		7	_aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS _966265
650		4	_aARBITRAJE _928417
773	0		_9164078 _oOP 2141/2020/11 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, issue 11, November 2020, p. 966-983
942			_cART