The Resolution of Transfer Pricing Disputes through Arbitration
Markham, Michelle A. (2005) The Resolution of Transfer Pricing Disputes through Arbitration. Intertax, 33(2), pp. 68-74.
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Abstract
The use of arbitration to solve taxation disputes will not only lead to cost-effective and equitable resolution of tax controversies, but also the enhancement of global economic growth and development through elimination of unintended instances of double taxation.
(Robert Briner, president of the International Chamber of Commerce's court of arbitration)
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| ID Code: | 5039 |
|---|---|
| Item Type: | Journal Article |
| Additional Information: | Access to the author-version is currently restricted pending permission from the publisher. For more information, please refer to the journal’s website (see link) or contact the author. Author contact details: m.markham@qut.edu.au |
| Additional URLs: | |
| Keywords: | transfer pricing, arbitration, double taxation |
| ISSN: | 0165-2826 |
| Subjects: | Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000) > LAW (180100) > Taxation Law (180125) Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000) > LAW (180100) |
| Divisions: | Current > QUT Faculties and Divisions > Faculty of Law |
| Copyright Owner: | Copyright 2005 Kluwer Law International |
| Deposited On: | 18 Sep 2006 |
| Last Modified: | 29 Feb 2012 23:15 |
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