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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 mandat...
Ault, Hugh; Sasseville, Jacques - In: Bulletin for international taxation 63 (2009) 5-6, pp. 208-215
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