International Tax Treaty Arbitration - Fighting an Uphill Battle in the Global Arena

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The last decade has seen a worldwide increase in the number of unresolved disputes in the international tax arena, with the negative effect of eroding taxpayer confidence in the certainty, fairness and integrity of the tax system, as well as increasing double taxation, thereby acting as a barrier to cross-border trade and investment.
Original languageEnglish
Pages (from-to)162-9
Number of pages8
JournalAustralasian Dispute Resolution Journal
Publication statusPublished - 2017


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