1William W. Park, Income Tax Treaty Arbitration, Tax Management International Journal[J], 2002(31), p. 219.
2Gerrit Groen, Arbitration in Bilateral Tax Treaties[J], Intertax, 2002 (30).
3Chloe Burnett, International Tax Arbitration[J]. Legal Studies Research Paper No. 08/31, 2008.
4Marcus Desax and Marc D. Veit, Arbitration of Tax Treaty Disputes: The OECD Proposal[J], Arbitration International, 2007(23), p. 405.
5Charles R. Irish, Private and Public Dispute Resolution in International Taxation[J], Contemp Asia Arb J, 2011(4), p. 121.
6Chloe Burnett, International Tax Arbitration[J].Legal Studies Research Paper No. 08/31, 2008.
7Craig A. Sharon, Treaty Arbitration: Where Art rhou?[J].Tax Management International Journal, 2012.
8OECD, Commentary on Article 25 para37.
9Luciana Nobrega e Silva Loureiro, Mutual Agreement Procedure: Preventing the Compulsory Jurisdiction of the International Court of Justice?[J], Intertax, 2009(37).
10David Tillinghast, Issues in the Implementation of the Arbitration of Disputes hrising Under Income Tax Treaties[J]. Bulletin for International Fiscal Documentation, 2002(56).
