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Abstract
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 language | English |
|---|---|
| Pages (from-to) | 162-9 |
| Number of pages | 8 |
| Journal | Australasian Dispute Resolution Journal |
| Volume | 28 |
| Publication status | Published - 2017 |
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Dive into the research topics of 'International Tax Treaty Arbitration - Fighting an Uphill Battle in the Global Arena'. Together they form a unique fingerprint.Related Research Outputs
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Recurring resistance to tax treaty arbitration as a dispute resolution mechanism
Markham, M., 23 Oct 2017, In: Austaxpolicy: The Tax and Transfer Policy Blog.Research output: Contribution to journal › Online Resource › Research
Open Access