The Resolution of Transfer Pricing Disputes through Arbitration
(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)
| Item Type: | Journal Article |
|---|---|
| Status: | Published |
| Keywords: | transfer pricing, arbitration, double taxation, |
| Subjects: | 390000 Law, Justice and Law Enforcement > 390100 Law > 390118 Taxation Law 390000 Law, Justice and Law Enforcement > 390100 Law |
| ID Code: | 5039 |
| Deposited By: | Hoshiko, Nami |
| Deposited On: | 18 September 2006 |
| Alternative Locations: | http://www.kluwerlawonline.com/toc.php?area=Journals&mode=bypub&level=4&values=Journals~~Intertax |
| Copyright Owner: | Copyright 2005 Kluwer Law International |
| 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 |