Some may feel that too much attention is being given to the European Arbitration Convention (AC), its basis in Article 293 second indent EC (in the meantime repealed), and its present place in the multinational enterprise tax practice (just a fig leaf). The finding itself that arbitration decisions are so scanty (and the pipeline of cases is still growing) invites more attention and thoughts about its open legal issues of principle and effective implementation in the light of the first AC experience.
EC Tax Review