Tax Treaty Dispute Resolution

Author : Zvi Daniel Altman
Publisher : IBFD
Page : 498 pages
File Size : 43,8 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 : Rachna Matabudul
Publisher : Kluwer Law International B.V.
Page : 256 pages
File Size : 43,5 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 : Hugh J. Ault
Publisher : Unknown
Page : 304 pages
File Size : 47,9 Mb
Release : 2012
Category : Electronic
ISBN : 9087222262

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Taxpayer Participation in Tax Treaty Dispute Resolution by Hugh J. Ault Pdf

Author : Mario Züger
Publisher : IBFD
Page : 290 pages
File Size : 51,8 Mb
Release : 2001
Category : Arbitration and award, International
ISBN : 9789076078526

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Arbitration Under Tax Treaties by Mario Züger Pdf

Analysis of both the concluded and the proposed dispute resolution methods. The relationship between the current developments in tax treaty law and the more general trends of modern dispute resolution in public international law is investigated. Concludes with a summary and evaluation of several alternative methods of dispute resolution in recent treaty practice.

Author : Alicja Majdanska,Laura Turcan
Publisher : Linde Verlag GmbH
Page : 768 pages
File Size : 42,9 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 : Michael Lang,Mario Züger
Publisher : Springer
Page : 608 pages
File Size : 40,9 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.

Author : Anuschka Bakker,Marc M. Levey
Publisher : IBFD
Page : 807 pages
File Size : 40,8 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 : Eduardo Baistrocchi
Publisher : Cambridge University Press
Page : 2216 pages
File Size : 42,9 Mb
Release : 2017-08-17
Category : Law
ISBN : 9781108150385

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A Global Analysis of Tax Treaty Disputes by Eduardo Baistrocchi Pdf

This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.

Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 47,7 Mb
Release : 2020
Category : Electronic
ISBN : 9087226144

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TAX TREATY ARBITRATION. by Anonim Pdf

Author : Pasquale Pistone,Jan J. P. de Goede
Publisher : Unknown
Page : 527 pages
File Size : 49,6 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 : Pasquale Pistone
Publisher : Unknown
Page : 128 pages
File Size : 40,7 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 : Guglielmo Maisto
Publisher : Unknown
Page : 0 pages
File Size : 54,6 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.

Author : Juliane Gröper
Publisher : utzverlag GmbH
Page : 246 pages
File Size : 44,8 Mb
Release : 2020-02-19
Category : Law
ISBN : 9783831648092

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The Mutual Agreement Procedure in International Taxation by Juliane Gröper Pdf

The globalization of economic and multinational business structures has exacerbated the problem of substantive overlapping national tax laws in recent decades. Double taxation has a negative impact on international economic transactions because it leads to the suboptimal allocation of capital and affects the cross-border exchange of goods. Therefore, measures are needed to avoid international double taxation. The number of international Mutual Agreement Procedures is rising accordingly. However, the Mutual Agreement Procedure is not always effective and is often evaded by developing countries in particular. According to the author, the deficits of the Mutual Agreement Procedure should be mitigated by procedural and administrative rules. These can be based on experiences gained from other areas of law with cross-border economic activities. Moreover, the use of modern technologies or non-binding dispute resolution mechanisms can enhance the efficiency of the Mutual Agreement Procedure. The procedural and administrative rules should not only make the procedure more attractive for states and especially developing countries but also improve the position of the taxpayer.

Author : OECD
Publisher : Unknown
Page : 0 pages
File Size : 44,9 Mb
Release : 2017
Category : Dispute resolution (Law)
ISBN : 9264282602

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Making Dispute Resolution More Effective - MAP Peer Review Report, Canada (Stage 1) by OECD Pdf

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Canada, which is accompanied by a document addressing the implementation of best practices.

Author : Catherine A. Brown
Publisher : Springer
Page : 273 pages
File Size : 55,5 Mb
Release : 2017-05-02
Category : Law
ISBN : 9789811044069

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Non-discrimination and Trade in Services by Catherine A. Brown Pdf

This book argues that the proliferation of global trade and the increasing power of free trade arrangements leave income taxes as one of the few remaining measures that can potentially be used for protectionist purposes. It analyzes the interaction between the non-discrimination principles in tax treaties and trade-related agreements including multilateral (WTO), regional (NAFTA, AANZTA) and bilateral free trade agreements. The absence of a non-discrimination obligation with respect to tax measures that apply to non-resident service providers and to non-resident services may, therefore, significantly undermine trade obligations. The book clearly reveals how these tax barriers to trade may unfairly or unnecessarily restrict trade in services, and puts forward a new, more effective non-discrimination obligation in tax matters to be included in tax treaties, one that would more closely parallel the non-discrimination obligations in trade agreements. The book examines the concept of non-discrimination in tax matters from several perspectives, specifically a North American and Australian perspective, as well as a perspective based on EU (and UK) law, focusing on the interaction between these legal systems, bilateral tax treaties, regional trade agreements and, where relevant, the General Agreement on Trade in Services (GATS). The book explores the possibility of a reciprocal influence between tax treaties and trade agreements, and poses the question as to whether tax treaties might do more in providing a non-discrimination principle in the cross-border trade in services./div