THE 1992 MODEL TREATY: TREATMENT OF COMPUTER SOFTWARE

2008 OECD Model: The New Arbitration Provision - New Art. 25(5), added to Art. 25 (Mutual agreement procedure) of the OECD Model as part of the 2008 Update, provides for the mandatory arbitration of unresolved issues arising in the course of a mutual agreement procedure. This article first examines the various factors that led to the adoption of Art. 25(5) and the stages of its development by the ...

Ault, Hugh, (2009)

OECD Project on Harmful Tax Practices

Ault, Hugh,