5[11]David Tillinghast.Arbitration of Dispute under Income Tax Treaties.American Society of International Law Proceedings.2003,(4).
6[12]Hugh J.Ault.Improving the Resolution of International Tax Dispute.Florida Tax Review.2005.
7[13]Edwin van der Bruggen.Compulsory Jurisdiction of the International Court of Justice in Tax Cases:Do We Already Have an "International Tax Court".INTERTAX,Vol.29,Issue 8/9,2001,p.250.
8[14]IFA.Taxation of the Income Arising from the International Seabed.Boston:Kluwer Law and Taxation Publishers,1982.p.45.
二级参考文献6
1Gerrit Groen,'Arbitration in Bilateral Tax Treaties',Intertax,Volume 30,Issue 1,Kluwer Law International 2002.
2国家税务总局国际税务司译,中国税务出版社,2000年3月版,第202页.
3OECD, 'Transfer Pricing and Multinational Enterprises:Three Taxation Issues', para.63, at 25, 1984.
4同注3, 第 203 页.
5OECD, 'Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations', para.4.167-4.171, at Ⅳ-55, 1995.
