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:: year 24, Issue 32 (3-2017) ::
tax research 2017, 24(32): 177-194 Back to browse issues page
The Feasibility of Arbitration Use in International Tax Dispute Settlement
Abstract:   (536 Views)

It is in the interest of most States to eliminate double taxation upon persons or enterprises involved in transnational commerce. Because such disputes involve, on the one hand, the states which impose taxes, and private entities on the other, taxation disputes between such parties are not easily susceptible to arbitration. Hence, to achieve a greater share in global trade, governments should eliminate double taxation. Nowadays, in tax treaties, settlement of tax disputes is considered more than ever. In case there is no agreement on avoidance of double taxation, taxpayers can only bring their cases into local tax authorities of government, but where such agreements exist, national government of the taxpayer may get involve into the judicial process and play an effective role.

Keywords: Words: Double taxation, Arbitration, Mutual Agreement Procedure
Full-Text [PDF 266 kb]   (260 Downloads)    
Type of Study: Research | Subject: Economic
Received: 2017/06/24 | Accepted: 2017/06/24 | Published: 2017/06/24
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The Feasibility of Arbitration Use in International Tax Dispute Settlement. tax research. 2017; 24 (32)
URL: http://taxjournal.ir/article-1-1046-en.html

year 24, Issue 32 (3-2017) Back to browse issues page
فصلنامه پژوهشنامه مالیات (علمی-پژوهشی) Iranian National Tax Administration (INTA)
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