This volume in the Seminar Series contains the proceedings of the 47th IFA Congress Seminar dealing with the issue of tax treaty arbitration. Among the topics covered by the participating panellists were recent developments in tax treaty arbitration, international control mechanisms, key elements of independent arbitration procedures and the European Tax Arbitration Convention. The articles contained in this volume are an expanded version of the speeches held by the Seminar's international group of panellists. The EC Arbitration Convention, Treaty Articles making reference to Arbitration and the ICC Resolution have been included in the book.