[15]David R. Tillinghast, The choice of issues to be submitted to arbitration under income tax conventions, Essays on International Taxation, Edited by Herbert H. Alpert and Kees van Raad Kluwer Law and Taxation Publishers 1993, p.349.
[16]Gerrit Groen, Arbitration in Bilateral Tax Treaties, INTETAX, Vol. 30, Issue 1,2002, p.7.
[17]M Zuger, Conflict Resolution in Tax Treaty Law, INTERTAX, Vol. 30, 2002, p.348-349.
[18]Gerrit Groen, Arbitration in Bilateral Tax Treaties, INTETAX, Vol. 30, 2002, p.21.
[19]Gerrit Groen, Arbitration in Bilateral Tax Treaties, INTETAX, Vol. 30, 2002, p.10.
[20]欧洲法院作为仲裁机构的法律权限是《欧洲共同体条约》第239条所赋予的,该条允许欧盟成员国将其与该条约有关的事项提交欧洲法院处理。
[21]不过,欧盟仲裁公约适用范围狭窄,只是适用于转让定价调整的税务争议。
[22]David R. Tillinghast, The choice of issues to be submitted to arbitration under income tax convention, in Gerrit Groen, Arbitration in Bilateral Tax Treaties, INTETAX, Vol. 30, Issue 1,2002,p.10.
[23]Gerrit Groen, Arbitration in Bilateral Tax Treaties, INTETAX, Vol. 30, Issue 1, 2002, p.24.
[24]David R. Tillinghast, The choice of issues to be submitted to arbitration under income tax convention, in Gerrit Groen, Arbitration in Bilateral Tax Treaties, INTETAX, Vol. 30, Issue 1,2002,p.10.
[25]Gerrit Groen, Arbitration in Bilateral Tax Treaties, INTETAX, Vol. 30, Issue 1, 2002, p.24.
|