Appeals versus

Arbitration

Denial of access

Generally

Arm's length principle

Communication between competent authorities

Elimination of double taxation not provided for

Entitlement to invoke

Form of claim

General Agreement of Trade in Services (GATS)

Limitations

Methods of giving relief

Outline

Provision in treaties

Specific issues to be resolved by

Terms of treaty not adhered to

Time limits for presenting a case

Treaty interpretation or application