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.
Download or read book Alternative Dispute Resolution and Tax Disputes written by Werner Haslehner and published by Edward Elgar Publishing. This book was released on 2023-01-20 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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.
Download or read book International Tax Disputes written by Hans Mooij and published by Edward Elgar Publishing. This book was released on 2024-06-05 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Tax Treaty Dispute Resolution written by Rachna Matabudul and published by Kluwer Law International B.V.. This book was released on 2023-11-07 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Tax Dispute Resolution written by and published by . This book was released on 2015 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Dispute Resolution written by Raul-Angelo Papotti and published by Kluwer Law International B.V.. This book was released on 2020-10-15 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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 768 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.
Download or read book Transfer Pricing and Dispute Resolution written by Anuschka Bakker and published by IBFD. This book was released on 2011 with total page 807 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Flexible Multi tier Dispute Resolution in International Tax Disputes written by Pasquale Pistone and published by . This book was released on 2020 with total page 527 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Are There Better Ways to Resolve Tax Disputes written by and published by . This book was released on 1992 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Flexible Multi tiers Dispute Resolution in International Tax Disputes written by Pasquale Pistone and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Tax Litigation written by Susan A. Berson and published by Law Journal Press. This book was released on 2001 with total page 1108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This law book offers an insider's perspective on both the legal issues and practical considerations involved in handling a federal tax controversy.
Download or read book Federal Tax Litigation written by Susan A. Berson and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax lawyers across the country have at least one thing in common--the feeling of frustration when trying to figure out the hows and whys of IRS action or inaction. Federal Tax Litigation helps to lift the veil of mystery. Written by a former litigator for the Tax Division of the Justice Department, this book offers an insider's perspective on both the legal issues and practical considerations involved in handling a federal tax controversy. It presents a comprehensive approach to tax litigation, covering audit, appeal, problems resolution office, collection and subsequent judicial proceedings involving the Justice Department. You'll find coverage of every aspect of federal tax disputes, including: handling tax controversies at all levels of the IRS; alternative dispute resolution procedures; asserting the "innocent spouse defense"; representing a client who is the target of the Criminal Investigation Division; refuting jeopardy assessments; suits against the federal government for overpayments; establishing "reasonable cause" for failure to pay; fighting government suits for recovery of erroneous refunds; recovery of damages for improper government disclosures of tax return information; taxpayer recovery of attorney's fees; tax debts that may be discharged in bankruptcy; grand jury matters; and more. Whether you are experienced or new to the field, Federal Tax Litigation will show you what to expect and help you advise clients in difficult situations. Don't miss this essential guide used in government, private practice and law schools across the country!
Download or read book Taxpayer Participation in Tax Treaty Dispute Resolution written by Katerina Perrou and published by . This book was released on 2012 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: When taxpayers go global, can disputes and dispute resolution remain local? Unilateral administrative measures and domestic judicial systems will continue to be used for the resolution of international tax disputes, but the inherent limits of one-sided solutions to multi-sided problems are bound to lead us to unsatisfactory results. Closer international cooperation becomes a sine qua non for the establishment of an international dispute resolution system that will possess all the fair trial guarantees of domestic judicial systems, but also cure its limited effectiveness, which does not extend beyond the geographical borders of one state.0The striking discrepancy between domestic judicial systems and the international one (MAP and arbitration) is the phenomenon of the absent taxpayer. This may be explained, but at the current level of development of international (economic) law and human rights law it can no longer be justified. This analysis develops on two axes: (i) the access of private parties to international law remedies from the perspective of public international law; and (ii) the access of private parties to international law remedies from a human rights law perspective.
Download or read book Arbitration Under Tax Treaties written by Mario Züger and published by IBFD. This book was released on 2001 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Dispute Resolution Under Tax Treaties and Beyond written by Guglielmo Maisto and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
