Alternative Dispute Resolution And Tax Disputes

Author : Werner Haslehner,Timothy Lyons,Katerina Pantazatou,Georg Kofler,Alexander Rust
Publisher : Edward Elgar Publishing
Page : 0 pages
File Size : 47,6 Mb
Release : 2023-04-28
Category : Electronic
ISBN : 1803920378

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Alternative Dispute Resolution and Tax Disputes by Werner Haslehner,Timothy Lyons,Katerina Pantazatou,Georg Kofler,Alexander Rust Pdf

Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system. Key Features: Comprehensive analysis of the existing tax treaty framework and their application to MAP and arbitration Up-to-date guidance on the best practices in alternative dispute resolution to ensure effective and efficient dispute resolution Original insights from dispute resolution mechanisms found in non-tax areas such as trade and investment law In-depth discussion of primary and secondary EU law rules on tax dispute resolution, including implications of EU general principles, fundamental rights and internal market rules Identifying some of the new issues in tax arbitration and offering views on how to tackle them in the most appropriate way, this book will be a key resource for tax law practitioners looking for the latest insights on how to navigate the legal framework for alternative tax dispute resolution. Students and academics focusing on commercial and tax law will also benefit from this detailed guide.

Author : Hans Mooij
Publisher : Edward Elgar Publishing
Page : 361 pages
File Size : 42,5 Mb
Release : 2024-06-05
Category : Law
ISBN : 9781035317042

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International Tax Disputes by Hans Mooij Pdf

Bringing together global experts from diverse legal backgrounds, this comprehensive book offers a rigorous analysis of the complexity of resolving and preventing international tax disputes, covering arbitration, mediation, and dispute management. Presenting an authoritative overview of international tax disputes, this book will be indispensable to practitioners in corporate and international tax, controversy and dispute specialists, and investment arbitration lawyers.

Author : Anuschka Bakker,Marc M. Levey
Publisher : IBFD
Page : 807 pages
File Size : 53,5 Mb
Release : 2011
Category : Dispute resolution (Law).
ISBN : 9789087221003

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Transfer Pricing and Dispute Resolution by Anuschka Bakker,Marc M. Levey Pdf

This book addresses the complexity, valuation and administrative nuances, and cultural impacts of resolving this significant cross-border issue when tax disputes arise. In recent years, transfer pricing has become in financial terms the most important tax issue faced by multinational companies and tax authorities worldwide. In times of economic downturn, as experienced in recent years, when tax authorities are challenged for revenue, the handling of these issues requires great care, skill, creativity and a true awareness of the ramifications confronting each tax jurisdiction. This book sets out in detail not only the general laws in each tax jurisdiction impacted by the multinational companies' transfer pricing practices, but also the ancillary concerns of how the issue is interpreted locally as well as related to the OECD Guidelines; the varied approaches to administrative resolution of these issues, including specific alternative dispute resolution mechanisms and the effective uses of advance pricing agreements; correlative adjustment procedures in the event of transfer pricing adjustments; cross-border exchange of information concerns; and how to proceed to litigation if all else fails administratively. It is here that the book delves into the specific procedures for litigation in each country which must be evaluated as part of the overall strategy for controversy resolution. Unfortunately, today litigation is on the rise in numerous jurisdictions and the presumption of an administrative resolution is no longer correct. An additional feature of this book is how practical anecdotes are intertwined into the analysis to give the reader a sense of pragmatism for these issues. To this point, there are the various case studies which highlight the technicalities of the local rules, customs, and practices.

Author : Pasquale Pistone,Jan J. P. de Goede
Publisher : Unknown
Page : 527 pages
File Size : 51,9 Mb
Release : 2020
Category : Tax evasion (International law)
ISBN : 9087226624

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Flexible Multi-tier Dispute Resolution in International Tax Disputes by Pasquale Pistone,Jan J. P. de Goede Pdf

Author : Zvi Daniel Altman
Publisher : IBFD
Page : 498 pages
File Size : 46,7 Mb
Release : 2005
Category : Arbitration and award, International
ISBN : 9789076078946

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Dispute Resolution Under Tax Treaties by Zvi Daniel Altman Pdf

As the interrelationship among tax bases continues to parallel the rapid development of the global economy, disputes among governments as to their right to tax international trade and investments under income tax treaties are expected to increase in number and scope. This study takes an in-depth look at the mechanisms used to resolve such disputes and how they interact with the interests of the various parties involved in the process. The study presents an analysis of the available literature, supplemented by statistical data from North America, Europe and Asia. Analysis of this data leads to interesting insights into the way the dispute resolution process functions when it is applied in different contexts. A comprehensive common framework of analysis, based on a checklist for governments, international organizations and taxpayers, is also developed in the study. This framework lists the main advantages and disadvantages of treaty-related international income tax dispute resolution procedures. The checklist is formulated with the aim to assist readers informing policies and in arguing positions, taking into account the subjective value given by each reader to each listed item. The study concludes by suggesting the creation of a new mechanism for the resolution of tax treaty-related disputes, and advocates, in part, the establishment of a new international organization with links to domestic judicial networks. This mechanism is then subjected to the same common framework analysis and checklist used in earlier parts of the study. The analysis suggests how such a mechanism would mitigate some of the most formidable challenges associated with the current dispute resolution procedures.

Author : Alicja Majdanska,Laura Turcan
Publisher : Linde Verlag GmbH
Page : 768 pages
File Size : 46,5 Mb
Release : 2018-09-14
Category : Law
ISBN : 9783709409589

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OECD Arbitration in Tax Treaty Law by Alicja Majdanska,Laura Turcan Pdf

Arbitration: the solution to tackle cross-border tax disputes From the increasing integration of the world economy and the lack of rules to govern the taxation of multinational enterprises to cross-border tax disputes: arbitration is one potential solution. Arbitration is not a new development in the international tax arena, but it has not yet been widely implemented in practice. In the last few years, the concept of arbitration in tax matters was revived, mainly following the OECD/G20 BEPS Project, as well as the EU Action Plan on Corporate Taxation. Now arbitration is expected to play a more significant role and enhance the existing framework of cross-border tax dispute resolution. „OECD Arbitration in Tax Treaty Law” constitutes a comprehensive compendium on international tax arbitration and provides in-depth analysis of all relevant aspects of the topic. The introductory chapters provide background information on tax arbitration and comparisons with other areas of law. The book also takes stock of the recent developments in this area within the OECD, the EU, the UN and the United States. It addresses the main concerns that have been raised with regard to arbitration, and compares and contrasts the design of various arbitration clauses. It also considers potential future developments. This compendium on international tax arbitration shows one way how to tackle the rising tide of cross-border tax disputes.

Author : Raul-Angelo Papotti
Publisher : Kluwer Law International B.V.
Page : 376 pages
File Size : 55,7 Mb
Release : 2020-10-15
Category : Law
ISBN : 9789403523613

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Tax Dispute Resolution by Raul-Angelo Papotti Pdf

In recent decades, due to the strain on international tax rules caused by the substantial increase in integration of national economies and markets, there has been a growth in the number of audit activities and tax assessments carried out by national tax administrations. National bodies and international organizations have, as a result, also begun to study and develop new rules and legal frameworks for providing taxpayers with dispute resolution mechanism more effective than those currently available. Notable among these developments is EU Council Directive 2017/1852, which introduced an efficient framework for the resolution of tax disputes and constituted a giant step toward ensuring legal certainty and a business-friendly environment for investments across Europe. This practical guide to the Directive, written by eminent tax partners and tax litigation specialists from key European jurisdictions, is the first in-depth book on this topic, explaining the law and application of the new Directive in each jurisdiction. Following an introduction describing the Directive and analysing its most salient features, each individual country chapter written by a leading local expert, reports the relevant domestic implementing measures with commentary, relevant case law, and details of mutual agreement procedures (MAPs) and arbitrations. Each country chapter fully addresses key legal and practical issues such as: competent authority decision making concerning a taxpayer complaint filed under EU Council Directive 2017/1852; domestic provisions on MAP initiated under the Directive; taxpayer entitlement to request the formation of an Advisory Commission to start the arbitration phase; effective timelines; interplay of the procedures under the Directive with national legal remedies, including litigation before competent tax courts; recurring domestic issues relating to MAPs under treaties against double taxation and the EU Arbitration Convention; and opportunity for the taxpayer to involve national courts to unblock obstacles under the existing dispute resolution mechanisms. This hugely valuable practice guide clearly explains how the Directive overcomes or greatly mitigates shortcomings in laws and initiatives such as the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), the EU Arbitration Convention, the Common Consolidated Corporate Tax Base (CCCTB) proposal, and rules to ensure that digital business activities are taxed in a fair and growth-friendly way. It demonstrates the Directive’s promise of restoring legal certainty, provision of enforceable deadlines for resolution of disputes, effective review or appeal procedures, and consistency of the application of rules throughout the EU Member States, as well as taxpayers’ greater participation in the process. The full picture it provides of the options available to resolve a tax dispute under the new EU framework will be welcomed by tax practitioners and officials concerned with issues of transfer pricing and other aspects of cross-border taxation.

Author : Federal Bar Association
Publisher : Unknown
Page : 259 pages
File Size : 52,8 Mb
Release : 1992-01-01
Category : Electronic
ISBN : 1569861749

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Are There Better Ways to Resolve Tax Disputes, Conference on Alternative Dispute Resolution (1992) by Federal Bar Association Pdf

Author : ADAM. CRAGGS
Publisher : Tolley
Page : 482 pages
File Size : 53,5 Mb
Release : 2019-11-25
Category : Electronic
ISBN : 0754556352

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A Practical Guide to Tax Disputes by ADAM. CRAGGS Pdf

The second edition of this well received book in the market will arm tax practitioners with the knowledge needed to take an HMRC dispute to the Tax Tribunals either themselves or as part of a team.The book guides the tax practitioner through all the stages of taking a litigious dispute with HMRC to court? from getting started; explaining the processes at the First Tier Tribunal, the Upper Tribunal, the Higher Courts and the Court of European Justice; representative litigation; the judicial review; procedural challenges; alternative dispute resolution; criminal offences; costs and interest; disclosure and privilege; proof and evidence; witnesses; and finishing by explaining what happens in the hearing. This information is presented in a clear and straightforward style, while at the same time, remaining well-grounded in intellectual rigour and authority.A new section on criminal practice and procedure will also give tax practitioners an important insight into this area, which is assuming significant importance as a result of HMRC's policy of increasing tax prosecutions.

Author : Simon Whitehead
Publisher : Unknown
Page : 366 pages
File Size : 50,5 Mb
Release : 2019
Category : Dispute resolution (Law)
ISBN : 1838620079

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The Tax Disputes and Litigation Review by Simon Whitehead Pdf

Author : Pasquale Pistone
Publisher : Unknown
Page : 128 pages
File Size : 44,7 Mb
Release : 2020
Category : Electronic
ISBN : 9087226640

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Flexible Multi-tiers Dispute Resolution in International Tax Disputes by Pasquale Pistone Pdf

Author : Marina Lombardo
Publisher : EGEA spa
Page : 246 pages
File Size : 46,6 Mb
Release : 2012-01-05T00:00:00+01:00
Category : Business & Economics
ISBN : 9788823872653

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International tax disputes settlement by Marina Lombardo Pdf

As global trade and investments increase, local governments have been more and more often involved in international disputes on tax matters which, if left unresolved, can result in unrelieved double taxation. This would eventually present an unwanted obstacle to the free flow of goods, capitals and services. The international law has developed several proceedings to deal with cross-border disputes, aiming at resolving them both before they start and after they arise. An effective and coordinated approach to international tax disputes implies, amongst other things, that the mechanisms developed by international law should be regarded as a valuable experience to implement similar techniques, properly adjusted, to resolve tax conflicts and ensure the avoidance of double taxation through an appropriate application and interpretation of tax conventions. In this sense, the present work presents findings on tax dispute resolution methods from an international and comparative perspective, emphasizing that a cooperative approach serves objectives that cannon be attained by a single actor.

Author : Nuno Villa-Lobos,Tânia Carvalhais Pereira
Publisher : Leya
Page : 471 pages
File Size : 42,8 Mb
Release : 2015-07-01
Category : Law
ISBN : 9789724061498

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The Portuguese Tax Arbitration Regime by Nuno Villa-Lobos,Tânia Carvalhais Pereira Pdf

Administrative and tax arbitration – grounds and ethical perspective, Manuel Santos Serra Post-modern state, tax law and alternative dispute resolution mechanisms, Joaquim Freitas da Rocha Principles of tax arbitration, João Sérgio Ribeiro The special nature of tax arbitration courts, Nuno Villa-Lobos and Tânia Carvalhais Pereira The material scope of tax arbitration, Paula Rosado Pereira Submission of contributions and levies to tax arbitration courts: present or future? Leonardo Marques dos Santos Joinder of claims and joinder of plaintiffs under tax arbitration, Pedro Miguel Braz Tax arbitration procedure – The subsidiary law, Alexandra Martins and Rita Sousa Tax Arbitration Courts or Tax Judicial Courts: which to choose and what to consider? Francisco Sousa da Câmara An economist’s perspective of tax arbitration in Portugal, António Martins The portuguese experience of tax arbitration - a personal view, Clotilde Celorico Palma The reference for a preliminary ruling of Court of Justice in Portuguese tax arbitration, João Menezes Leitão Tax arbitration courts and preliminary references, Francisco Pereira Coutinho Tax arbitration and the judicial review of automatically exchanged information, Fernando Lança Martins Tax arbitration in oil and gas contracts, Tiago Pedro Rodrigues Arbitration and Brazilian Tax Law: overcoming the dogma of unwaivable tax liability, Leonardo Varella Giannetti and Marciano Seabra de Godoi The taxpayer’s council as an alternative for the resolution of tax conflicts: a precursor of tax arbitration in the Brazilian legal system?, João Ricardo Catarino, Leonardo Varella Giannetti and Luciano Gomes Filippo Resolving international tax disputes: The Emerging role of arbitration and the Portuguese example, C. David Swenson, Crystal A. Thorpe and Jaime Carvalho Esteves

Author : Simon Whitehead
Publisher : Unknown
Page : 441 pages
File Size : 40,8 Mb
Release : 2015
Category : Dispute resolution (Law)
ISBN : 1909830380

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The Tax Disputes and Litigation Review by Simon Whitehead Pdf

Author : Michael Lang,Mario Züger
Publisher : Springer
Page : 608 pages
File Size : 47,6 Mb
Release : 2002-09
Category : Business & Economics
ISBN : STANFORD:36105060342834

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Settlement of Disputes in Tax Treaty Law by Michael Lang,Mario Züger Pdf

A wide variety of legal approaches and techniques are presented in detail. Includes 18 country reports - from 14 EU Member States plus Norway, Hungary, Latvia, and the Czech Republic - as well as additional essays on such topics as international tax arbitration, social security conventions, the jurisdiction of international courts, and World Bank/ICSID dispute settlement procedures as all of these may be applied to the resolution of tax disputers.