id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
iiclr-27366	Kim, Kun Chol	Justice, Third-Party Funding, and Tax Treaty Arbitration	2023	53	.pdf	application/pdf	24116	1061	49	However, as tax treaty arbitration can only be initiated after the conclusion of the MAP process by the competent authorities, the number of tax treaty arbitration cases would likely be much smaller compared to non-tax treaty arbitration cases. This Article aims to highlight the importance of having the arbitration clause in a tax treaty, and focusing on the financial aspects of tax treaty arbitration, examines whether third-party funding (“TPF”), which has become more mainstream in traditional international arbitration proceedings, could be utilized in tax treaty arbitration to remove certain financial barriers as in other traditional arbitration proceedings by analyzing (i) any legal barriers, (ii) benefits from a justice perspective, and (iii) investment merit from a funder perspective.	cache/iiclr-27366.pdf	txt/iiclr-27366.txt