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Subjects: Double taxation, arbitration, OECD Model Tax Convention, dispute settlement, Mutual Agreement Procedure, creeping expropriation, bilateral tax treaties, GATS; Doble tributación, arbitraje, Convenio Modelo sobre impuestos de la OECD, solución de controversias, procedimientos de mutuo acuerdo, expropiación incrementada, tratados bilaterales de impuestos, GATS; Double imposition, arbitrage, Modèle de Convention fiscale OCDE, solution des controverses, procédures amiables, expropriation accrue, accords bilatéraux sur la fiscalité, GATS.
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Source:
ACDI - Anuario Colombiano de Derecho Internacional; Vol. 1 (2008): ACDI; 182-204; Annuaire Colombien de Droit International - ACDI; Vol. 1 (2008): ACDI; 182-204; Colombian Yearbook of International
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