Improving Treaty Dispute Resolution: An Australian Perspective

Journal
Spencer, J.; Mills, A.
Australia; International; OECD
Bulletin for International Taxation 2015 (Volume 69), No. 6/7
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article addresses current issues relating to the arbitration provision of article 25 of the OECD Model and recent Australian taxation dispute developments at the domestic level. Both of these are considered in the context of the OECD Base Erosion and Profit Shifting initiative.