QUT ePrints

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.

[img] PDF (73kB)
Administrators only

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)

Impact and interest:

Citation countsare sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

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

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page