TY - JOUR T1 - The Feasibility of Arbitration Use in International Tax Dispute Settlement TT - امکان سنجی استفاده از داوری در حل و فصل اختلافات مالیاتی بین المللی JF - Journal-of-Tax-Research JO - Journal-of-Tax-Research VL - 24 IS - 32 UR - http://taxjournal.ir/article-1-1046-en.html Y1 - 2017 SP - 177 EP - 194 KW - Words: Double taxation KW - Arbitration KW - Mutual Agreement Procedure N2 - 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. M3 ER -