Tax Dispute Resolution

Author : Zvi Daniel Altman
Publisher : IBFD
Page : 498 pages
File Size : 47,7 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 : Werner Haslehner,Timothy Lyons,Katerina Pantazatou,Georg Kofler,Alexander Rust
Publisher : Edward Elgar Publishing
Page : 369 pages
File Size : 46,9 Mb
Release : 2023-01-20
Category : Law
ISBN : 9781803920382

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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.

Author : Anonim
Publisher : Unknown
Page : 173 pages
File Size : 55,7 Mb
Release : 2016
Category : Dispute resolution (Law)
ISBN : 9350356724

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Tax Dispute Resolution by Anonim Pdf

Author : Rachna Matabudul
Publisher : Kluwer Law International B.V.
Page : 256 pages
File Size : 54,6 Mb
Release : 2023-11-07
Category : Law
ISBN : 9789403534176

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Tax Treaty Dispute Resolution by Rachna Matabudul Pdf

Stakeholders in the international taxation community agree that existing dispute resolution processes are in serious need of improvement, and a global consensus must be achieved. This book offers a potential restructuring of the tax treaty dispute resolution system based on a comparative analysis of the dispute resolution mechanisms under tax treaties, as prescribed in the OECD and UN models, on the one hand, and the UN Law of the Sea Convention (LOSC) on the other. This comparative study is the first of its kind and is premised on certain key geopolitical similarities that underpin the international tax regime (ITR) and the law of the sea regime while taking into consideration the differences in the institutional context of both regimes. The author proposes a new tax treaty dispute resolution system based on the LOSC system for resolving multilateral tax disputes, focusing on the following: mapping of the institutional arrangements that make up the dispute resolution mechanisms to understand how each system works; comparative analysis of the patterns of interaction and outcomes generated across the two dispute resolution systems to identify relevant aspects of the LOSC system that may be adapted in the ITR to improve tax treaty dispute resolution; and analysis of the inclusivity levels across the decision-making structures under each system to identify specific consensus-building techniques that may facilitate the implementation of the new proposed tax treaty dispute resolution system and also enhance international cooperation across the ITR. The proposed restructuring of the tax treaty dispute resolution system expands the existing mutual agreement procedure and forms a comprehensive legal framework that aims to achieve a more effective, predictable and equitable resolution of multilateral tax disputes in the 21st-century ITR by striking a balance between countries’ right to tax sovereignty and the rule of law. Just as the design of the dispute resolution system under the LOSC paved the way for universal consensus of the Convention among almost 160 countries, the author’s new tax treaty dispute resolution system also offers a solid foundation for consensus-building towards a universal treaty in the ITR. Everyone concerned with international tax dispute resolution – whether policymaker, in-house counsel, national tax authority official, judge, tax lawyer or academic – will find the truly valuable analysis here, not elsewhere.

Author : Hans Mooij
Publisher : Edward Elgar Publishing
Page : 361 pages
File Size : 49,8 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 : Sean Hu
Publisher : FriesenPress
Page : 340 pages
File Size : 53,9 Mb
Release : 2023-08-15
Category : Business & Economics
ISBN : 9781039176072

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Resolving Your Tax Issues by Sean Hu Pdf

No one wants to have tax issues. However, if you do find yourself needing assistance with Canadian tax problems, Resolving Your Tax Issues details the processes and strategies you can use to resolve issues concerning income tax, GST/HST, and payroll taxes administered by the Canada Revenue Agency (CRA). As there are a growing number of tax cases where taxpayers represent themselves (or are represented by their accountants), Hu has written the book he needed when he found himself in the same situation. Providing information to help you resolve your CRA tax issues and achieve your goals at each stage of the tax dispute process, this book addresses three key themes: 1. Tax dispute resolution processes and strategies for taxpayers 2. The “rules of the game” for tax dispute resolution 3. Commonly disputed tax issues and their legal tests The tax issue resolution processes discussed throughout Resolving Your Tax Issues are divided into two categories: non-dispute processes (filing a return, changing a return, Taxpayer Relief Provisions, and the Voluntary Disclosure Program) and dispute processes (audit, objection, and appeal). Hu has diligently selected the most useful and relevant information, adding meticulous case studies, thorough analysis, and detailed strategies to inspire readers, including: • Taxpayers wanting to resolve their own tax issues and represent themselves in the tax dispute process • Accountants intending to represent their clients in resolving their tax issues • Lawyers planning to enter taxation practice • Consultants, educators, students, and other professionals with an interest in taxation who are intending to broaden their knowledge

Author : Pasquale Pistone,Jan J. P. de Goede
Publisher : Unknown
Page : 527 pages
File Size : 55,9 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 : Anonim
Publisher : Unknown
Page : 202 pages
File Size : 52,9 Mb
Release : 2015
Category : Dispute resolution (Law)
ISBN : 9987753302

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Tax Dispute Resolution by Anonim Pdf

Author : Anuschka Bakker,Marc M. Levey
Publisher : IBFD
Page : 807 pages
File Size : 43,5 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 : Raul-Angelo Papotti
Publisher : Kluwer Law International B.V.
Page : 376 pages
File Size : 40,6 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 : Simon Whitehead
Publisher : Unknown
Page : 366 pages
File Size : 54,6 Mb
Release : 2019
Category : Dispute resolution (Law)
ISBN : 1838620079

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The Tax Disputes and Litigation Review by Simon Whitehead Pdf

Author : Alicja Majdanska,Laura Turcan
Publisher : Linde Verlag GmbH
Page : 768 pages
File Size : 50,8 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 : Pasquale Pistone
Publisher : Unknown
Page : 128 pages
File Size : 45,8 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 : Hans Mooij
Publisher : Unknown
Page : 0 pages
File Size : 46,7 Mb
Release : 2024-06-28
Category : Law
ISBN : 1035317036

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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. Analyzing the myriad challenges involved in international tax disputes, this book critically examines the OECD Two Pillar framework, the tax treaty Mutual Agreement Procedures, the OECD MLI arbitration rules, BIT investment arbitration on tax issues, as well as the EU Dispute Resolution Process. Key Features: Written by a team of leading international tax experts Utilizes fresh insights and international perspectives on policy and administration, including viewpoints from emerging economies in Asia and Latin America Outlines the practical strategies tax authorities and multinational corporate taxpayers may use in preventing, managing, and resolving tax disputes, including collaborative compliance 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. It is also a crucial resource for scholars of tax law, fiscal policy, arbitration, litigation, and dispute resolution.

Author : Guglielmo Maisto
Publisher : Unknown
Page : 0 pages
File Size : 54,7 Mb
Release : 2023
Category : Dispute resolution (Law)
ISBN : 9087228546

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Dispute Resolution Under Tax Treaties and Beyond by Guglielmo Maisto Pdf

Dispute Resolution under Tax Treaties and Beyond is a detailed and comprehensive study on tax dispute resolution mechanisms, with a specific focus on tax treaty disputes.