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The Resource OECD arbitration in tax treaty law

OECD arbitration in tax treaty law

Label
OECD arbitration in tax treaty law
Title
OECD arbitration in tax treaty law
Contributor
Subject
Language
eng
Summary
This book 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
Geographic coverage
  • International
  • Asia
  • European Union
  • Europe
  • North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Majdańska, A
  • Turcan, L
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 111
  • Band 111
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • arbitration
  • UN Model
  • US Model
  • tax treaty
  • MLI
  • taxpayer rights
  • dispute resolution
  • Tax Dispute Resolution Directive
  • MAP
  • investment protection agreement
  • BEPS
  • developing countries
  • ECJ case law
Label
OECD arbitration in tax treaty law
Instantiates
Publication
Contents
  • History of arbitration in tax treaty law
  • Chaudhary, T.
  • ; p. 1-25
  • Comparison of arbitration under tax treaties and other state-state arbitration clauses
  • Papulova, A.
  • ; p. 27-48
  • The cautionary tale of investment arbitration - lessons to be learned for tax treaties
  • Memerski, M.A.
  • ; p. 49-69
  • The need for arbitration in tax treaties: deficiencies of the Mutual Agreement Procedure under the OECD and UN Model Conventions
  • Dominguez Gonzalez, A.E.
  • ; p. 71-87
  • Arbitration under the OECD Model Convention
  • Ramos Franco, F.X.
  • ; p. 89-108
  • Arbitration under the UN Model Convention
  • Borja Rendon, D.
  • ; p. 109-126
  • Minimum standards for MAP in light of BEPS project - BEPS Action 14 and the peer review
  • Silva, R.G. de Pavia
  • ; p. 127-165
  • The impact of BEPS Action 14 on arbitration
  • Barone, V.
  • ; p. 167-188
  • Arbitration under the US Model Convention
  • Mc Cree, Y.
  • ; p. 189-208
  • Arbitration pursuant to the MLI
  • Plantamura, P.M.
  • ; p. 209-230
  • Practical impact of the MLI arbitration clause on bilateral tax treaties
  • Schiavini, S.S.
  • ; p. 231-271
  • Comparison of the arbitration clause under the MLI with the clauses under the OECD, US, and UN Model Conventions and the EU Arbitration Directive
  • Korhonen, J.
  • ; p. 273-295
  • Comparative study of different types of arbitration clauses
  • Del Valle Jiménez, A.
  • ; p. 297-315
  • Baseball Arbitration: Comparison of the rules under the U.S.-Canada tax treaty with the rules under the Multilateral Instrument
  • Grlica, I.
  • ; p. 317-336
  • Arbitration provisions in selected Canadian tax treaties in respect of Canada
  • Agarwal, M.
  • ; p. 337-356
  • Arbitration provisions in US tax treaties
  • Barshovi, G.
  • ; p. 357-380
  • Arbitration under Dutch tax treaties
  • Miotto, D.
  • ; p. 381-399
  • Arbitration provisions in Japanese tax treaties: reasoning behind the introduction of arbitration and types of provisions used
  • Onishi, A.
  • ; p. 401-423
  • Arbitration under the EU Arbitration Convention
  • Pérez Jarpa, C.
  • ; p. 422-446
  • Arbitration under the Dispute Resolution Directive - Does the Directive solve the problems encountered with the EU Arbitration Convention?
  • Corciulo, G.A.
  • ; p. 447-467
  • Arbitration in developing countries: concerns and possible solutions, policy consideration, a case study for Thailand
  • Jitburut, B.
  • ; p. 469-491
  • Arbitration in international tax law and taxpayers' rights: a comparative and critical approach
  • Pereira, R.C. Leite
  • ; p. 493-517
  • The selection of arbitrators: comparison of the different approaches under international instruments
  • Kamínková, P.
  • ; p. 519-541
  • Arbitration and domestic remedies
  • Rubio Arévalo, M.A.
  • ; p. 543-565
  • The legal nature of arbitral awards and their implementation
  • Seixas Chang, H.M.
  • ; p. 567-591
  • Arbitration and human rights
  • Maradey, I.
  • ; p. 593-612
  • Arbitration of tax matters based on bilateral investment agreements
  • Mortera Cavazos, J.A.
  • ; p. 613-633
  • Non-binding dispute resolution mechanisms as a possible alternative or precursor to arbitration
  • Manzione, C. Ozolins
  • ; p. 635-661
  • The CJEU as a court of arbitration (I) - The role of the CJEU under the Austria - Germany double tax convention
  • Fuksová, J.
  • ; p. 663-687
  • The CJEU as a court of arbitration (II) - The role of the CJEU under the Arbitration Directive
  • Christodoulopoulos, T.A.
  • ; p. 689-709
  • The future of arbitration: Towards an international tax court?
  • Camino, C.
  • ; p. 711-735
Extent
XIX, 742 p.
Isbn
9783707339031
Label
OECD arbitration in tax treaty law
Publication
Contents
  • History of arbitration in tax treaty law
  • Chaudhary, T.
  • ; p. 1-25
  • Comparison of arbitration under tax treaties and other state-state arbitration clauses
  • Papulova, A.
  • ; p. 27-48
  • The cautionary tale of investment arbitration - lessons to be learned for tax treaties
  • Memerski, M.A.
  • ; p. 49-69
  • The need for arbitration in tax treaties: deficiencies of the Mutual Agreement Procedure under the OECD and UN Model Conventions
  • Dominguez Gonzalez, A.E.
  • ; p. 71-87
  • Arbitration under the OECD Model Convention
  • Ramos Franco, F.X.
  • ; p. 89-108
  • Arbitration under the UN Model Convention
  • Borja Rendon, D.
  • ; p. 109-126
  • Minimum standards for MAP in light of BEPS project - BEPS Action 14 and the peer review
  • Silva, R.G. de Pavia
  • ; p. 127-165
  • The impact of BEPS Action 14 on arbitration
  • Barone, V.
  • ; p. 167-188
  • Arbitration under the US Model Convention
  • Mc Cree, Y.
  • ; p. 189-208
  • Arbitration pursuant to the MLI
  • Plantamura, P.M.
  • ; p. 209-230
  • Practical impact of the MLI arbitration clause on bilateral tax treaties
  • Schiavini, S.S.
  • ; p. 231-271
  • Comparison of the arbitration clause under the MLI with the clauses under the OECD, US, and UN Model Conventions and the EU Arbitration Directive
  • Korhonen, J.
  • ; p. 273-295
  • Comparative study of different types of arbitration clauses
  • Del Valle Jiménez, A.
  • ; p. 297-315
  • Baseball Arbitration: Comparison of the rules under the U.S.-Canada tax treaty with the rules under the Multilateral Instrument
  • Grlica, I.
  • ; p. 317-336
  • Arbitration provisions in selected Canadian tax treaties in respect of Canada
  • Agarwal, M.
  • ; p. 337-356
  • Arbitration provisions in US tax treaties
  • Barshovi, G.
  • ; p. 357-380
  • Arbitration under Dutch tax treaties
  • Miotto, D.
  • ; p. 381-399
  • Arbitration provisions in Japanese tax treaties: reasoning behind the introduction of arbitration and types of provisions used
  • Onishi, A.
  • ; p. 401-423
  • Arbitration under the EU Arbitration Convention
  • Pérez Jarpa, C.
  • ; p. 422-446
  • Arbitration under the Dispute Resolution Directive - Does the Directive solve the problems encountered with the EU Arbitration Convention?
  • Corciulo, G.A.
  • ; p. 447-467
  • Arbitration in developing countries: concerns and possible solutions, policy consideration, a case study for Thailand
  • Jitburut, B.
  • ; p. 469-491
  • Arbitration in international tax law and taxpayers' rights: a comparative and critical approach
  • Pereira, R.C. Leite
  • ; p. 493-517
  • The selection of arbitrators: comparison of the different approaches under international instruments
  • Kamínková, P.
  • ; p. 519-541
  • Arbitration and domestic remedies
  • Rubio Arévalo, M.A.
  • ; p. 543-565
  • The legal nature of arbitral awards and their implementation
  • Seixas Chang, H.M.
  • ; p. 567-591
  • Arbitration and human rights
  • Maradey, I.
  • ; p. 593-612
  • Arbitration of tax matters based on bilateral investment agreements
  • Mortera Cavazos, J.A.
  • ; p. 613-633
  • Non-binding dispute resolution mechanisms as a possible alternative or precursor to arbitration
  • Manzione, C. Ozolins
  • ; p. 635-661
  • The CJEU as a court of arbitration (I) - The role of the CJEU under the Austria - Germany double tax convention
  • Fuksová, J.
  • ; p. 663-687
  • The CJEU as a court of arbitration (II) - The role of the CJEU under the Arbitration Directive
  • Christodoulopoulos, T.A.
  • ; p. 689-709
  • The future of arbitration: Towards an international tax court?
  • Camino, C.
  • ; p. 711-735
Extent
XIX, 742 p.
Isbn
9783707339031

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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