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Friday, April 27, 2012

Christians: The Arbitration Option in the New U.N. Model Tax Convention

Tax AnalystsAllison Christians (Wisconsin), Putting Arbitration on the MAP: Thoughts on the New U.N. Model Tax Convention, 66 Tax Notes Int'l 351 (Apr. 23, 2012):

The U.N.'s tax committee last month released its latest version of the U.N. model tax convention, designed for use between developed and developing countries. The big news in the 2011 update consists of the addition of "arbitration" as an option in the mutual agreement provision (MAP), the expansion of the information exchange provisions, and the addition of an assistance in collection provision. This column focuses on the first of those revisions.

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