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The Resolution of Transfer Pricing Disputes through Arbitration

By Michelle A. Markham

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

Topics: 180125 Taxation Law, 180100 LAW, transfer pricing, arbitration, double taxation
Publisher: Kluwer Law International
Year: 2005
OAI identifier: oai:eprints.qut.edu.au:5039
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