The Contents of Intertax, Volume 49, Issue 12, 2021
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Polyvios Nikolaou, Mandatory Binding Arbitration: Avoiding Stalemates Over the Tax Chessboard The resolution of tax treaty disputes under the Mutual Agreement Procedure (MAP) mechanism is inherently problematic. This article examines how the introduction…