Download or read book Taxpayer Participation in Tax Treaty Dispute Resolution written by Hugh J. Ault and published by . This book was released on 2012 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 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 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.
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 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 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 Limits to the Participation of the Taxpayer in Tax Dispute Resolution Procedure Under the Dispute Resolution Directive written by J. Voje and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article analyses whether the participation of a taxpayer can be further enhanced in tax dispute resolution under Directive (EU) 2017/1852. As a response to increasing arguments in support of a taxpayer's participation, the analysis engages with broader legal concepts and human rights law with a specific focus on the right to a fair trial and normative standards. With this distinction of arguments in mind, the article outlines policy options of increasing the participation of the taxpayer in the procedure.
Download or read book Baseball Arbitration the Trendiest Alternative Dispute Resolution Mechanism in International Taxation written by L.F. Neto and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study addresses an alternative mechanism for the settlement of international tax disputes: so-called baseball arbitration. Although contracting states are able to adopt several formats to design alternative dispute resolution mechanisms, the author presents a concept of tax treaty baseball arbitration based on the approaches that have been envisaged by various international organizations and states. The article addresses in detail the main features and procedural rules related to baseball arbitration in international tax matters. Among these, special emphasis is placed on the accessory character, mandatory nature, enforceability and scope of the procedure. Other critical issues, such as the selection of the arbitrators, the presentation of offers and supporting arguments, taxpayer participation, secrecy and transparency of the procedure are analysed by anticipating possible practical, policy and legal difficulties that this new approach to tax treaty dispute settlement may raise.
Download or read book Settlement of Disputes in Tax Treaty Law written by Michael Lang and published by Springer. This book was released on 2002-09 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Taxpayer Participation in DTC Dispute Resolution written by and published by . This book was released on 2011 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Resolution of Tax Treaty Conflicts by Arbitration written by and published by Springer. This book was released on 1994-11-03 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in Florence, Italy, in 1993 during the 47th congress of the International Fiscal Association.
Download or read book Taxpayer Rights and Taxpayer Participation in Procedures Under the Dispute Resolution Directive written by K. Perrou and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The article examines the compatibility of the provisions of the Dispute Resolution Directive with the fair trial guarantees provided by the EU Charter of Fundamental Rights and the impact that the recent case law of the CJEU on the extent of its own competence may have on the design of the dispute resolution mechanism that the Directive provides for.
Download or read book Making Tax Dispute Resolution Mechanisms More Effective The Base Erosion and Profit Shifting Project and Beyond written by Julien Chaisse and published by . This book was released on 2017 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD's goal in Action 14 of the BEPS Action Plan -- of making dispute resolution mechanisms more effective -- is a major aspect of the evolving transnational regime for tax. One of the most central questions is whether mandatory arbitration will be established. As international taxation is entering a new era, it is important to consider the possible models and practices that could be used to develop a robust arbitration mechanism to address tax disputes. This Article focuses on the key aspects (both procedural and substantive) of international investment arbitration and places them in the context of the current debate on international tax disputes. The aim is to review the core aspects of investment arbitration to see which (and to what extent) procedures may fit the global tax policy aspirations. Overall, when we compare tax treaty arbitration to arbitration of investment disputes, what are the advantages and disadvantages for governments and taxpayers/foreign investors of these systems (e.g., transparency, appointment of arbitrators, excess of authority, third party funding, treaty shopping, publication of awards, independence of arbitrators, etc.)? In order to reach a sustainable mechanism which could find support from both sides, which lessons can be learned from arbitration of investment disputes? In other words, which specific practices in the arbitration of investment disputes should and should not be adopted in tax treaty arbitration? To answer these questions, this Article reviews the restrictions in the scope of arbitrable issues under both tax and investment treaties. It also looks at the enforcement of international awards. The Article also explores the role of national courts and considers the initiation of international disputes and the role of States. The analysis is then further expanded to discuss the recurring issue of the costs of arbitration. Finally, the conclusion summarizes the advantages and disadvantages of international arbitration to address transnational tax issues.
Download or read book Applying Modern Disruptive Technologies to Improve the Effectiveness of Tax Treaty Dispute Resolution Part 1 written by C. Dimitropoulou and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This two-part article addresses how modern, disruptive technologies can be used to improve the effectiveness of tax treaty dispute resolution. It is clear that international tax dispute resolution needs improvement. The OECD, the European Union and the United Nations have all recently taken measures to this effect by promoting the prevention and timely resolution of treaty-related disputes. However, none of these recommendations considers technology. In this context, this article examines whether the emergence of new and disruptive technologies such as artificial intelligence, shared-data platforms, cloud-based solutions and blockchain could complement the mutual agreement procedure (MAP) and supplementary arbitration and render them more effective by speeding up the resolution, reducing costs and establishing trust between tax administrations and taxpayers. To answer this question, in Part 1 of this article, the authors briefly analyse the main drawbacks of the existing tax treaty dispute resolution process from the perspective of various stakeholders. Next, the article focuses on the fundamental features of a few significant types of technology and analyses how they could improve this process. In Part 2 of this article, the authors make some specific suggestions as to how the technologies discussed can be used to improve the MAP and supplementary solutions, with an aim to encourage the above-mentioned policy organizations to consider the potential of disruptive technologies in their work.
Download or read book Elimination of Double Taxation in the European Union written by Aitor Navarro and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the context of the OECD BEPS Plan and the actions undertaken by the European Union to achieve a fair and efficient corporate tax system, the enhancement of dispute resolution mechanisms between tax administrations is practically the only action aimed at boosting taxpayers' rights, which is evidence of the imbalance between the goal of a fair and efficient system and the corresponding increase in the burden on taxpayers. It is without doubt that the asymmetrical implementation of the BEPS recommendations derived from this framework, both at a domestic and at a double taxation convention (DTC) level, will generate a significant increase in disputes and hence the risk of double taxation will rise. This is why the adoption of adequate tools to mitigate such a scenario is more necessary than ever.In particular in the context of the European Union, the existence of double taxation, derived from the different interpretation and enforcement of a set of rules aimed precisely at eliminating it, arises as a meaningful impediment to the adequate functioning of the single market, as it generates distortions regarding the adoption of investment and finance decisions. This is why the recent enactment of the Directive on tax dispute resolution mechanisms in the European Union (hereinafter the Directive), has to be praised as a crucial achievement in removing unwanted double taxation. The adoption of such an instrument will enable persons affected by double taxation derived from a disparate interpretation or qualification conflict in the context of a DTC signed by EU Member States to initiate a mutual agreement procedure (MAP) between the involved tax authorities and an arbitration procedure should they not reach an agreement. This possibility significantly increases the chances that the double taxation outcome is resolved. Spain must transpose the Directive into domestic law before 30 June 2019 by modifying its existing rules in this area.In this contribution, it will be shown that double taxation has been a relentless concern within the European Union and that the Arbitration Directive is the latest achievement in a long and often unsuccessful path the European Commission has been weaving for decades to address this problem. Also, the most controversial aspects of the Directive will be analysed. Despite being a clear accomplishment overall, this instrument also presents certain relevant issues. Specifically, the scope of the Directive, the relationship between the involved tax authorities and the taxpayer throughout the whole process, and the relationship between the Directive procedures and other analogous procedures will be dealt with.
