000 01413nab#a2200253#c#4500
003 IEF
005 20180628122112.0
008 170629s2017 NLD|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aCarolis, Daniele de
_961320
245 _aA new approach to international taxation dispute resolution process ( ITDRP )
_c Daniele de Carolis
260 _c2017
500 _aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
650 4 _aFISCALIDAD INTERNACIONAL
_944303
520 _aThis 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.
650 4 _928417
_aARBITRAJE
650 4 _953710
_aMEDIACIÓN
650 4 _959583
_aTRANSACCIÓN TRIBUTARIA
773 0 _tIntertax
_gv. 45, n. 5, May 2017, p. 391-401
942 _cART
942 _z148216
999 _c85629
_d85629