Tax Controversies And Dispute Resolution Under Tax Treaties Insights From Arbitration Sphere

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OECD Arbitration in Tax Treaty Law

Author : Alicja Majdanska
Publisher : Linde Verlag GmbH
ISBN 13 : 3709409586
Total Pages : 740 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis OECD Arbitration in Tax Treaty Law by : Alicja Majdanska

Download or read book OECD Arbitration in Tax Treaty Law written by Alicja Majdanska and published by Linde Verlag GmbH. This book was released on 2018-09-14 with total page 740 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Resolution of International Tax Disputes

Author : David Rüll
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403520981
Total Pages : 263 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis The Resolution of International Tax Disputes by : David Rüll

Download or read book The Resolution of International Tax Disputes written by David Rüll and published by Kluwer Law International B.V.. This book was released on 2024-06-10 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: The number of international tax disputes is constantly increasing. This is a logical consequence of the pressure that is exerted on the global tax system by a rise in the number of internationally active and mobile taxpayers and tax competition between states on the one hand. On the other hand, the implementation of measures to tackle base erosion and profit shifting (BEPS) by multinational enterprises already gives rise to further disputes and another increase of disputes might arise from the latest reforms of the international tax system, namely the Two-Pillar-Solution to address the tax challenges arising from the digitalisation of the economy. Against this background, the time is right for an institutionalised international tax dispute resolution mechanism that takes into account the interests of taxpayers, states, and the public and allows for a swift and binding resolution of international tax disputes ¬– exactly what this timely and thoroughgoing book offers. A comprehensive overview of existing international tax dispute resolution mechanisms – and an analysis of their procedural rules, advantages, and disadvantages – leads to a deeply informed proposal on how they can be further developed in a way that ensures greater fairness and equity for all stakeholders. Among the lines of conflict that characterise international tax disputes, the author sheds clear light on how improvements in the design of dispute resolution mechanisms may be found. This includes these questions: How should a dispute resolution mechanism be structured? Should there be a mandatory resolution if the states cannot agree? In which way should taxpayers participate in the procedure? Should agreements and decisions be published? Should there be an institution to administer the procedure? The book concludes with a draft convention that would implement the author’s suggestions. Tax lawyers and other tax professionals worldwide, as well as national tax authorities, will benefit greatly from this book. They will deepen their understanding of the variety of existing tax dispute resolution mechanisms and discover ways to strengthen them. Academics will find ample room to reflect on the key design elements of such mechanisms and how to improve them.

A Multilateral Convention for Tax

Author : Sergio André Rocha
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041194290
Total Pages : 401 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis A Multilateral Convention for Tax by : Sergio André Rocha

Download or read book A Multilateral Convention for Tax written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2021-11-29 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two radically opposed viewpoints on the convention—a momentous and revolutionary paradigm shift versus a mechanism that merely continues an ongoing flow of limited policy coordination—with detailed investigations that bring to life the hopes and the realities of the current era of multilateral tax cooperation. Bringing together authors from national jurisdictions across the globe to scrutinize the MLI and its likely future ramifications, the book provides in-depth commentary and analysis in the following sequence: first, a comprehensive discussion of the design and goals of the MLI as a treaty and an institutional framework; second, an overview of the structure of the convention and its take-up across the globe to date; and third, the substantive implementation of the MLI with a wide range of country reports. Practice areas covered include tax law, international law, and international relations. The legal workings and implications of the MLI might still seem mysterious to those whose daily work is impacted by it, and there is as yet little jurisprudence regarding its legal nature or ultimate effect on the bilateral treaties coming within its scope. For these reasons, this pathbreaking book will be warmly welcomed by in-house counsel and law firms advising cross-border investors and firms; nongovernmental organizations involved in policy analysis and issue advocacy; researchers working on technical areas of international tax law; and lawyers interested in international policymaking, including the creation and diffusion of consensus-based fiscal and related regulatory norms across jurisdictions of differing development levels.

Public Actors in International Investment Law

Author : Catharine Titi
Publisher : Springer Nature
ISBN 13 : 3030589161
Total Pages : 205 pages
Book Rating : 4.0/5 (35 download)

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Book Synopsis Public Actors in International Investment Law by : Catharine Titi

Download or read book Public Actors in International Investment Law written by Catharine Titi and published by Springer Nature. This book was released on 2021 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book focuses on public actors with a role in the settlement of investment disputes. Traditional studies on actors in international investment law have tended to concentrate on arbitrators, claimant investors and respondent states. Yet this focus on the "principal" players in investment dispute settlement has allowed a number of other seminal actors to be neglected. This book seeks to redress this imbalance by turning the spotlight on the latter. From the investor's home state to domestic courts, from sub-national governments to international organisations, and from political risk insurance agencies to legal defence teams in national ministries, the book critically reviews these overlooked public actors in international investment law.

A Global Analysis of Tax Treaty Disputes

Author : Eduardo Baistrocchi
Publisher : Cambridge University Press
ISBN 13 : 1108150381
Total Pages : 2216 pages
Book Rating : 4.1/5 (81 download)

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Book Synopsis A Global Analysis of Tax Treaty Disputes by : Eduardo Baistrocchi

Download or read book A Global Analysis of Tax Treaty Disputes written by Eduardo Baistrocchi and published by Cambridge University Press. This book was released on 2017-08-17 with total page 2216 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Arbitration in Asia - 2nd Edition

Author : Michael J. Moser
Publisher : Juris Publishing, Inc.
ISBN 13 : 1933833203
Total Pages : 844 pages
Book Rating : 4.9/5 (338 download)

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Book Synopsis Arbitration in Asia - 2nd Edition by : Michael J. Moser

Download or read book Arbitration in Asia - 2nd Edition written by Michael J. Moser and published by Juris Publishing, Inc.. This book was released on 2008-09-01 with total page 844 pages. Available in PDF, EPUB and Kindle. Book excerpt: Asia has witnessed an extraordinary growth in the use of international arbitration in the past two decades. Arbitration in Asia is an ideal reference to guide practitioners and business people in the proper selection of a suitable arbitral seat or jurisdiction in Asia. The book includes substantive chapters reflecting detailed commentary and analysis on 18 Asian jurisdictions from the area's leading arbitration practitioners and experts. The materials in this looseleaf volume provide a practical reference guide and resource tool for the law and practice of international commercial arbitration in Asia.

Dispute Resolution Under Tax Treaties

Author : Zvi Daniel Altman
Publisher : IBFD
ISBN 13 : 9076078947
Total Pages : 498 pages
Book Rating : 4.0/5 (76 download)

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Book Synopsis Dispute Resolution Under Tax Treaties by : Zvi Daniel Altman

Download or read book Dispute Resolution Under Tax Treaties written by Zvi Daniel Altman and published by IBFD. This book was released on 2005 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Legitimacy and International Courts

Author : Nienke Grossman
Publisher : Cambridge University Press
ISBN 13 : 1108540228
Total Pages : 397 pages
Book Rating : 4.1/5 (85 download)

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Book Synopsis Legitimacy and International Courts by : Nienke Grossman

Download or read book Legitimacy and International Courts written by Nienke Grossman and published by Cambridge University Press. This book was released on 2018-02-22 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the most noted developments in international law over the past twenty years is the proliferation of international courts and tribunals. They decide who has the right to exploit natural resources, define the scope of human rights, delimit international boundaries and determine when the use of force is prohibited. As the number and influence of international courts grow, so too do challenges to their legitimacy. This volume provides new interdisciplinary insights into international courts' legitimacy: what drives and undermines the legitimacy of these bodies? How do drivers change depending on the court concerned? What is the link between legitimacy, democracy, effectiveness and justice? Top international experts analyse legitimacy for specific international courts, as well as the links between legitimacy and cross-cutting themes. Failure to understand and respond to legitimacy concerns can endanger both the courts and the law they interpret and apply.

Resolving Transfer Pricing Disputes

Author : Eduardo Baistrocchi
Publisher : Cambridge University Press
ISBN 13 : 1139916289
Total Pages : 975 pages
Book Rating : 4.1/5 (399 download)

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Book Synopsis Resolving Transfer Pricing Disputes by : Eduardo Baistrocchi

Download or read book Resolving Transfer Pricing Disputes written by Eduardo Baistrocchi and published by Cambridge University Press. This book was released on 2012-12-06 with total page 975 pages. Available in PDF, EPUB and Kindle. Book excerpt: Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents.

International Arbitration in Tax Matters

Author : Michael Lang
Publisher :
ISBN 13 : 9789087223427
Total Pages : pages
Book Rating : 4.2/5 (234 download)

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Book Synopsis International Arbitration in Tax Matters by : Michael Lang

Download or read book International Arbitration in Tax Matters written by Michael Lang and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Use of Commercial Arbitration Rules in Investment Treaty Disputes

Author : Joel Dahlquist
Publisher : International Litigation in Press
ISBN 13 : 9789004413672
Total Pages : 333 pages
Book Rating : 4.4/5 (136 download)

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Book Synopsis The Use of Commercial Arbitration Rules in Investment Treaty Disputes by : Joel Dahlquist

Download or read book The Use of Commercial Arbitration Rules in Investment Treaty Disputes written by Joel Dahlquist and published by International Litigation in Press. This book was released on 2021 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Arbitration clauses in investment treaties often provide investors with a choice between ICSID arbitration, on the one hand, and rules originally drafted for commercial arbitration on the other. The Use of Commercial Arbitration Rules in Investment Treaty Disputes studies how domestic courts and commercial arbitration institutions impact the scope of arbitral tribunal jurisdiction when commercial arbitration rules are used. Based on extensive studies of court decisions and previously-unknown arbitral awards, Joel Dahlquist's book analyses the practice of domestic courts in reviewing treaty-based jurisdiction, and explains how the two most used commercial arbitration institutions - the ICC and the SCC - have drafted, interpreted and applied their arbitration rules in treaty-based disputes"--

Third-Party Funding in International Arbitration

Author : Lisa Bench Nieuwveld
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041161120
Total Pages : 363 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Third-Party Funding in International Arbitration by : Lisa Bench Nieuwveld

Download or read book Third-Party Funding in International Arbitration written by Lisa Bench Nieuwveld and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 363 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the first edition of this invaluable book in 2012, third-party funding has become more mainstream in international arbitration practice. However, since even the existence of a third-party funding agreement in a dispute is often kept secret, it can be difficult to glean the specifics of successful funding agreements. This welcome book, now updated, expertly reveals the nuances of third-party funding in international arbitration, examines the phenomenon in key jurisdictions, and provides a reliable resource for users and potential users that may wish to tap into and make use of this distinctive funding tool. Focusing on Australia, the United Kingdom, the United States, Germany, the Netherlands, Canada, and South Africa, the authors analyze and assess the legal regime based upon legislation, judicial opinions, ethics opinions, and practitioner anecdotes describing the state of third-party funding in each jurisdiction. In addition to updating summaries of the law of the various jurisdictions, the second edition includes a new chapter addressing third-party funding in investor-state arbitration. Among the issues raised and examined are the following: · payment of adverse costs; · “Before-the-Event” (BTE) and “After-the-Event” (ATE) insurance; · attorney financing: pro bono representation, contingency representation, conditional fee arrangements; · loans; · ethical doctrines affecting the third-party funding industry; · possible future bundling, securitization, and trading of legal claims; · risk that the funder may put its own interests ahead of the client’s interests; and · whether the existence of a funding agreement must or should be disclosed to the decision maker. The second edition also includes discussion of recent institutional developments as they relate to third-party funding, including the work of the ICCA-Queen Mary Task Force on Third-Party Funding and how third-party funding is being incorporated into arbitral rules and investment treaties. Ably providing a thorough understanding of what third-party funding entails and what legal parameters exist, this book will be of compelling interest to parties aiming to take advantage of the high values, speed, reduced evidentiary costs, outcome predictability, industry expertise, and high award enforceability characteristic of the third-party funding arrangements available in international arbitration.

Handbook on the Peaceful Settlement of Disputes Between States

Author : United Nations. Codification Division
Publisher : New York : United Nations
ISBN 13 :
Total Pages : 268 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Handbook on the Peaceful Settlement of Disputes Between States by : United Nations. Codification Division

Download or read book Handbook on the Peaceful Settlement of Disputes Between States written by United Nations. Codification Division and published by New York : United Nations. This book was released on 1992 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Business Taxation

Author : Sol Picciotto
Publisher : Praeger
ISBN 13 :
Total Pages : 424 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis International Business Taxation by : Sol Picciotto

Download or read book International Business Taxation written by Sol Picciotto and published by Praeger. This book was released on 1992-03-02 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.

Tax Sovereignty in the BEPS Era

Author : Sergio André Rocha
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041167080
Total Pages : 378 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Tax Sovereignty in the BEPS Era by : Sergio André Rocha

Download or read book Tax Sovereignty in the BEPS Era written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.

Tax Justice and Global Inequality

Author : Krishen Mehta
Publisher : Zed Books Ltd.
ISBN 13 : 1786998114
Total Pages : 290 pages
Book Rating : 4.7/5 (869 download)

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Book Synopsis Tax Justice and Global Inequality by : Krishen Mehta

Download or read book Tax Justice and Global Inequality written by Krishen Mehta and published by Zed Books Ltd.. This book was released on 2020-10-29 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the wake of the Panama Papers scandal and similar leaks, tax havens are now firmly in the spotlight. Today, roughly half of all global trade still passes through tax haven jurisdictions, costing millions in lost revenue to countries around the world. Such practices affect all of us, but are most keenly felt by poorer people in developing countries, where unfair tax practices have become a major obstacle to development, and which have allowed multinational corporations to continue to exploit developing economies. This collection argues that, for developing countries to achieve social justice and lasting prosperity, they must take control of their own tax destinies, and that this will also be crucial to achieving the Sustainable Development Goals. Covering such topics as natural resource management, representation in global tax institutions and effective strategies for building and protecting tax bases, the collection brings together expertise from a variety of countries and disciplines. It explores the options available to developing countries, and provides a basis for concerted action by tax authorities, policy makers, academics and civil society experts to design tax systems that can sustain a just society.

Online Dispute Resolution for Consumers in the European Union

Author : Pablo Cortés
Publisher : Routledge
ISBN 13 : 1136943501
Total Pages : 283 pages
Book Rating : 4.1/5 (369 download)

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Book Synopsis Online Dispute Resolution for Consumers in the European Union by : Pablo Cortés

Download or read book Online Dispute Resolution for Consumers in the European Union written by Pablo Cortés and published by Routledge. This book was released on 2010-09-13 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offers an account of ODR for consumers in the EU context, presenting a comprehensive investigation of the development of ODR for business to consumer disputes within the EU. This book examines the role of both the European legislator with the Mediation Directive and the English judiciary in encouraging the use of mediation.