Article 1123: Number of Arbitrators and Method of Appointment
Except in respect of a Tribunal established under Article 1126 (TLCAN: Art. 1126), and unless the disputing parties otherwise agree, the Tribunal shall comprise three arbitrators, one arbitrator appointed by each of the disputing parties and the third, who shall be the presiding arbitrator, appointed by agreement of the disputing parties.
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RGCE 2020
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Value Added Tax Law
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