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The Resource International arbitration in tax matters

International arbitration in tax matters

Label
International arbitration in tax matters
Title
International arbitration in tax matters
Contributor
Subject
Language
eng
Summary
The last two decades have seen an unprecedented integration of national economies, the emergence of new players and the growth of global corporations. These forces of globalization have an impact on all aspects of economic life. Tax has not been immune to these pressures - it has become increasingly challenging to operate national tax systems in a borderless world. Politicians, the press and citizens have engaged in an intense debate on whether multinational enterprises (MNEs) are paying their fair share of the tax burden and whether the tax they pay in each of the jurisdictions in which they operate reflects where the value is created. All these developments have been accompanied by an intensification of tax competition, with countries using their tax systems to attract increasingly mobile economic activities. The lack of a globally accepted set of rules to govern the taxation of MNEs has led to a very significant increase in cross-border tax disputes. Yet, little has changed in the way that governments try to resolve them. The mutual agreement procedures (MAPs) found in tax treaties are the main mechanism to resolve such disputes. Despite some improvements in the MAP process, a MAP is slow and the number of unresolved cases continues to grow, which has led to an increase in unrelieved double taxation. In today's uncertain economic environment, MNEs have the right to expect that differences of views between national tax authorities will be resolved in a principled and timely manner. This publication brings together the main papers discussed at a conference in January 2015 at the Vienna University of Economics and Business (WU). It examines the concerns put forward against arbitration and explores possible solutions. This book aims to contribute to the ongoing debate on how to resolve cross-border tax disputes
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Owens, J.P
Series statement
  • WU Institute for Austrian and International Tax Law
  • European and International Tax Law and Policy Series
Series volume
  • 2
  • 2
http://library.link/vocab/subjectName
  • arbitration
  • dispute resolution
  • alternative dispute resolution
  • international tax law
  • MAP
  • tax treaty
  • procedural tax law
  • investment protection agreement
  • developing countries
  • human rights
Label
International arbitration in tax matters
Instantiates
Publication
Contents
  • Chapter 1: Introduction: taking the debate forward
  • Lieb, J-P.
  • ; p. 1-11
  • Chapter 2: Overview of the existing mechanisms to resolve disputes and their challenges
  • Kollmann, J.
  • Turcan, L.
  • ; p. 15-77
  • Chapter 3: Alternative dispute resolution in international tax law - the view of business
  • Connors, J.
  • Delputte, B.
  • ; p. 79-84
  • Chapter 4: Enhancing the mutual agreement procedure by adopting appropriate arbitration provisions
  • Brown, P.A.
  • ; p. 85-109
  • Chapter 5: The scope of arbitration under tax treaties
  • Arnold, B.J.
  • ; p. 113-137
  • Chapter 6: Baseball arbitration in comparison to other types of arbitration
  • Petruzzi, R.
  • Koch, P.
  • Turcan, L.
  • ; p. 139-158
  • Chapter 7: Mandatory arbitration of disputes pursuant to tax treaties : the experience of the United States
  • Rosenbloom, H.D.
  • ; p. 159-186
  • Chapter 8: Arbitration and constitutional issues
  • Schoueri, L.E.
  • ; p. 187-208
  • Chapter 9: Arbitration and international institutions
  • Ault, H.J.
  • Majdanska, A.
  • ; p. 211-280
  • Chapter 10: Pioneers in tax arbitration
  • Wiman, B.
  • ; p. 281-286
  • Chapter 11: Participation of the taxpayer in MAP and arbitration : handicaps and prospects
  • Perrou, K.
  • ; p. 289-299
  • Chapter 12: Arbitrators, qualifications and features by design
  • Escobar C., R.
  • ; p. 301-310
  • Chapter 13: Some thoughts on procedural rules in international tax arbitration
  • Gutmann, D.
  • ; p. 311-318
  • Chapter 14: Implementation of arbitration decisions in domestic law
  • Wilkie, J.S.
  • ; p. 321-368
  • Chapter 15: Arbitration and publication of decisions
  • Avery Jones, J.F.
  • ; p. 369-375
  • Chapter 16: How final are arbitration decisions?
  • Rust, A.
  • ; p. 377-386
  • Chapter 17: Arbitration in tax treaty law and arbitration under bilateral investment treaties
  • Chaisse, J.
  • ; p. 389-432
  • Chapter 18: Preparing for epochal change in international taxation : developing a consensus for arbitration
  • Lowell, C.H.
  • ; p. 433-436
  • Chapter 19: International tax arbitration and developing countries
  • Lennard, M.
  • ; p. 439-464
  • Chapter 20: Establishing a new international framework
  • Baker, P.
  • ; p. 467-476
Extent
xxiv, 504 p.
Isbn
9789087223427
Isbn Type
(eBook)
Issn
2451-8360
Label
International arbitration in tax matters
Publication
Contents
  • Chapter 1: Introduction: taking the debate forward
  • Lieb, J-P.
  • ; p. 1-11
  • Chapter 2: Overview of the existing mechanisms to resolve disputes and their challenges
  • Kollmann, J.
  • Turcan, L.
  • ; p. 15-77
  • Chapter 3: Alternative dispute resolution in international tax law - the view of business
  • Connors, J.
  • Delputte, B.
  • ; p. 79-84
  • Chapter 4: Enhancing the mutual agreement procedure by adopting appropriate arbitration provisions
  • Brown, P.A.
  • ; p. 85-109
  • Chapter 5: The scope of arbitration under tax treaties
  • Arnold, B.J.
  • ; p. 113-137
  • Chapter 6: Baseball arbitration in comparison to other types of arbitration
  • Petruzzi, R.
  • Koch, P.
  • Turcan, L.
  • ; p. 139-158
  • Chapter 7: Mandatory arbitration of disputes pursuant to tax treaties : the experience of the United States
  • Rosenbloom, H.D.
  • ; p. 159-186
  • Chapter 8: Arbitration and constitutional issues
  • Schoueri, L.E.
  • ; p. 187-208
  • Chapter 9: Arbitration and international institutions
  • Ault, H.J.
  • Majdanska, A.
  • ; p. 211-280
  • Chapter 10: Pioneers in tax arbitration
  • Wiman, B.
  • ; p. 281-286
  • Chapter 11: Participation of the taxpayer in MAP and arbitration : handicaps and prospects
  • Perrou, K.
  • ; p. 289-299
  • Chapter 12: Arbitrators, qualifications and features by design
  • Escobar C., R.
  • ; p. 301-310
  • Chapter 13: Some thoughts on procedural rules in international tax arbitration
  • Gutmann, D.
  • ; p. 311-318
  • Chapter 14: Implementation of arbitration decisions in domestic law
  • Wilkie, J.S.
  • ; p. 321-368
  • Chapter 15: Arbitration and publication of decisions
  • Avery Jones, J.F.
  • ; p. 369-375
  • Chapter 16: How final are arbitration decisions?
  • Rust, A.
  • ; p. 377-386
  • Chapter 17: Arbitration in tax treaty law and arbitration under bilateral investment treaties
  • Chaisse, J.
  • ; p. 389-432
  • Chapter 18: Preparing for epochal change in international taxation : developing a consensus for arbitration
  • Lowell, C.H.
  • ; p. 433-436
  • Chapter 19: International tax arbitration and developing countries
  • Lennard, M.
  • ; p. 439-464
  • Chapter 20: Establishing a new international framework
  • Baker, P.
  • ; p. 467-476
Extent
xxiv, 504 p.
Isbn
9789087223427
Isbn Type
(eBook)
Issn
2451-8360

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