Görüntüleme
58
İndirme
18
International tax disputes arise when contracting states interpret double tax treaties differently. These tax issues have been increasing over time. International tax disputes have generally been resolved by the mutual agreement procedure (MAP). However these issues have become more complex and now involve two or more countries. Because of this complexity, the MAP has been insufficient to resolve all international tax disputes. Arbitration has been suggested by a number of international organizations and business communities to be an alternative method of dispute resolution. In this paper, we study both the EU Arbitration Convention and the MAP to understand how these methods can resolve tax disputes. Lastly we evaluate the issue from the Turkish perspective
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Dergi Türü : Ulusal
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