000 01289nab#a2200265#c#4500
003 IEF
005 20190816110849.0
008 170601s2017 NLD|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aGovind, Sriram
_960068
245 _aThe changing contours of dispute resolution in the international tax world
_b comparing the OECD multilateral instrument and the proposed EU Arbitration Directive
_c Sriram Govind and Laura Turcan
_hElectrónico
260 _c2017
500 _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
650 4 _aFISCALIDAD INTERNACIONAL
_944303
650 4 _aUNION EUROPEA
_948644
520 _aThis article considers the most significant changes proposed in the Multilateral Instrument and the EU Arbitration Directive and compares their scope and effectiveness along with their interaction so as to point out issues andto propose recommendations for more uniformly acceptable solutions.
650 4 _928417
_aARBITRAJE
650 4 _942805
_aLEGISLACION COMUNITARIA
700 1 _aTurcan, Laura
_963136
773 0 _tBulletin for International Taxation
_gv. 71, n. 3 - 4, March / April2017
942 _cART
942 _z148062
999 _c95959
_d95959