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The paper deals with arbitration of unresolved issues in mutual agreement cases as regulated by the new paragraph 5 … remarks on the arbitration method in international tax matters, the paper describes the evolution of international tax … arbitration. The central part of the paper is devoted to the analysis of the procedure of the tax arbitration established by new …
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In recent years, the National Contact Points (NCP's) of several member states to the Organization for Economic Co-operation and Development (OECD) have taken an increasingly quasi-judicial approach to its facilitation of cross-border disputes between global companies and their stakeholders....
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This article considers the most significant changes proposed in the Multilateral Instrument and the EU Arbitration …
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