The Resource A BIT too much : or how best to resolve tax treaty disputes?
A BIT too much : or how best to resolve tax treaty disputes?
Resource Information
The item A BIT too much : or how best to resolve tax treaty disputes? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A BIT too much : or how best to resolve tax treaty disputes? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- State to state disputes under tax treaties are increasingly open for mandatory arbitration when intergovernmental negotiations do not reach a timely agreement. This article seeks to understand this procedure. It also examines what institutional architecture ensures the best resolution of such disputes. It argues that the current mechanism works fairly well and that, while some incremental improvements seem warranted, arbitration clauses should be adopted more widely in tax treaties concluded by industrialized countries and countries with emerging economies. It then proposes a more ambitious novel approach which would seek a comprehensive solution binding on all parties involved, i.e., on the states and on the taxpayers. By contrast, the article is very sceptical of the potential of investor-state-arbitration for resolving tax treaty disputes. It contends that such arbitration under international investment agreements is incompatible with the structure and the aim of tax treaties. A clause that excludes such arbitration for tax treaty disputes should therefore be inserted in these treaties
- Language
- eng
- Label
- A BIT too much : or how best to resolve tax treaty disputes?
- Title
- A BIT too much : or how best to resolve tax treaty disputes?
- Language
- eng
- Summary
- State to state disputes under tax treaties are increasingly open for mandatory arbitration when intergovernmental negotiations do not reach a timely agreement. This article seeks to understand this procedure. It also examines what institutional architecture ensures the best resolution of such disputes. It argues that the current mechanism works fairly well and that, while some incremental improvements seem warranted, arbitration clauses should be adopted more widely in tax treaties concluded by industrialized countries and countries with emerging economies. It then proposes a more ambitious novel approach which would seek a comprehensive solution binding on all parties involved, i.e., on the states and on the taxpayers. By contrast, the article is very sceptical of the potential of investor-state-arbitration for resolving tax treaty disputes. It contends that such arbitration under international investment agreements is incompatible with the structure and the aim of tax treaties. A clause that excludes such arbitration for tax treaty disputes should therefore be inserted in these treaties
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016),
- http://library.link/vocab/creatorName
-
- Ismer, R
- Piotrowski, S
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax treaty
- dispute resolution
- arbitration
- MAP
- investment treaty
- Label
- A BIT too much : or how best to resolve tax treaty disputes?
- Label
- A BIT too much : or how best to resolve tax treaty disputes?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-BIT-too-much--or-how-best-to-resolve-tax/MCLko_nawyY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-BIT-too-much--or-how-best-to-resolve-tax/MCLko_nawyY/">A BIT too much : or how best to resolve tax treaty disputes?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-BIT-too-much--or-how-best-to-resolve-tax/MCLko_nawyY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-BIT-too-much--or-how-best-to-resolve-tax/MCLko_nawyY/">A BIT too much : or how best to resolve tax treaty disputes?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
