マツバラ　ユリ   Matsubara Yuri   松原　有里    所属   明治大学  商学部    職種   専任教授
言語種別	英語
発行・発表の年月	2020/04
形態種別	国際会議議事録
招待論文	招待あり
標題	Tax Treaty Arbitraion
執筆形態	単著
掲載誌名	European and International Tax Law and Policy Series
掲載区分	国外
出版社・発行元	IBFD
巻・号・頁	15,pp.471-487
総ページ数	849
担当範囲	Chap　20　Japan
担当区分	最終著者
国際共著	国際共著
著者・共著者	◎M.Lang, P. Pistone, M. Markham, K. Kubik, Ka Turcan, B. Peeters, I. Richelle, L.E. Schoueri, M.C. Barbosa, E. Whitsitt, C. Brown, R. P. Lazo, L. Yixin, N. Quinones, N. Cicin-Satin, Z. Martinovic, D. Gutmann, C. Pasquier, D. Rull,. K. Perrou, B. Kolozs, s. Govind, Y. Matsubara, C.O. Migai, F. Chaouoche, K. Pantazatou et al.
概要	Tax treaty arbitration become more important than ever before. In a post-BEPS world, that treaty disputes are expected to increase significantly as a result of the different measures taken to address treaty abuse, a well-functioning dispute resolution mechanism is key solving tax treaty disputes, This book comprise 36 national reports in the world and the outcome of a conference on tax treaty arbitration from 5 top 7 July 2018 in Rust (Austria).