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Improving Arbitration under Tax Treaties: Two Steps (in the Right Direction) are Better than One!

Improving Arbitration under Tax Treaties: Two Steps (in the Right Direction) are Better than One!. Prof. Roland Ismer. Overview Introduction Mutual Agreement Procedure in Tax Treaties Arbitration under Tax Treaties Developing MAP and Arbitration into a Two-Step Procedure Conclusion.

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Mutual agreement procedures maps - PowerPoint PPT Presentation

Improving Arbitration under Tax Treaties: Two Steps (in the Right Direction) are Better than One!