Coverart for item
The Resource Tax treaty arbitration

Tax treaty arbitration

Label
Tax treaty arbitration
Title
Tax treaty arbitration
Contributor
Subject
Language
eng
Summary
Tax treaty arbitration is a topic that has become more important than ever before. In a post-BEPS world, where tax treaty disputes are expected to increase significantly as a result of the different measures taken to address treaty abuse, a well-functioning dispute resolution mechanism is key to solving tax treaty disputes. Both the OECD and the European Union took initiatives to improve the mechanisms for dispute resolution in tax matters. The OECD amended article 25 of the OECD Model on the mutual agreement procedure (MAP) and the European Union adopted Council Directive 2017/1852 on tax dispute resolution mechanisms in the European Union. The aim of this book is to provide tax authorities, policymakers, courts and practitioners an overview of the effectiveness of tax treaty arbitration and the approach towards the recent changes in 36 countries. The book comprises 36 national reports from countries across the globe and is the outcome of a conference on tax treaty arbitration that took place from 5 to 7 July 2018 in Rust (Austria). More than 100 experts, including the authors of the national reports, were brought together to discuss recent developments in the field of tax treaty arbitration. A general report highlights the most important findings of the conference
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Owens, J.P
  • Pistone, P
  • Rust, A
  • Schuch, J
  • Staringer, C
  • Storck, A
Series statement
  • European and International Tax Law and Policy Series
  • WU Institute for Austrian and International Tax Law
Series volume
  • 15
  • 15
http://library.link/vocab/subjectName
  • tax treaty
  • arbitration
  • dispute resolution
  • OECD Model
  • MAP
  • MLI
  • procedural law
Label
Tax treaty arbitration
Instantiates
Publication
Contents
  • Chapter 1: General Report
  • Pistone, P.
  • ; p. 1-35
  • Chapter 2: Australia
  • Markham, M.
  • ; p. 37-62
  • Chapter 3: Austria
  • Turcan, L.
  • ; p. 63-104
  • Chapter 4: Belgium
  • Peeters, B. (Bart)
  • Richelle, I.
  • ; p. 105-134
  • Chapter 5: Brazil
  • Schoueri, L.E.
  • Barbosa M. Calicchio
  • ; p. 135-162
  • Chapter 6: Canada
  • Whitsitt, E.
  • Brown, C.A.
  • ; p. 163-186
  • Chapter 7: Chile
  • Polanco Lazo, R.
  • Yáñez Villanueva, F.
  • Pérez Jarpa, C.
  • ; p. 187-207
  • Chapter 8: China
  • Liao, Y.
  • ; p. 209-225
  • Chapter 9: Colombia
  • Quiñones, N.
  • ; p. 227-242
  • Chapter 10: Croatia
  • Čičin-Šain, N.
  • Martinović, Z.
  • ; p. 243-262
  • Chapter 11: Czech Republic
  • Kamínková, P.
  • Kostohryz, J.
  • ; p. 263-276
  • Chapter 12: Finland
  • Äimä, K.
  • Lyyski, H.
  • ; p. 277-311
  • Chapter 13: France
  • Gutmann, D.
  • Pasquier, C.
  • ; p. 313-338
  • Chapter 14: Germany
  • Rüll, D.
  • ; p. 339-366
  • Chapter 15: Greece
  • Perrou, K.
  • ; p. 367-386
  • Chapter 16: Hungary
  • Kolozs, B.
  • ; p. 387-402
  • Chapter 17: India
  • Govind, S.P.
  • ; p. 403-421
  • Chapter 18: Indonesia
  • Tobing, G.C.
  • ; p. 423-441
  • Chapter 19: Italy
  • Ludovici, P.
  • Piccone Ferrarotti, P.
  • ; p. 443-469
  • Chapter 20: Japan
  • Matsubara, Y.
  • ; p. 471-487
  • Chapter 21: Kazakhstan
  • Olzhabayeva, D.
  • ; p. 489-495
  • Chapter 22: Kenya
  • Migai, C.O.
  • ; p. 497-512
  • Chapter 23: Luxembourg
  • Chaouche, F.
  • Pantazatou, K.
  • ; p. 513-531
  • Chapter 24: The Republic of North Macedonia
  • Maksimovska Stojkova, A.
  • ; p. 533-553
  • Chapter 25: Netherlands
  • Bosman, A.
  • Heer, L.J. de
  • ; p. 555-574
  • Chapter 26: Nigeria
  • Aniyie, I. Azuka
  • Eze, E.I.
  • ; p. 575-593
  • Chapter 27: Norway
  • Furuseth, E.
  • ; p. 595-615
  • Chapter 28: Pakistan
  • Ahmed, M.A.
  • ; p. 617-633
  • Chapter 29: Poland
  • Wardzynski, A.
  • ; p. 635-657
  • Chapter 30: Romania
  • Ene, M.
  • ; p. 659-674
  • Chapter 31: Russia
  • Vinnitskiy, D.V.
  • Savitskiy, A.
  • Pustovalov, E.
  • ; p. 675-698
  • Chapter 32: Serbia
  • Dejan Popović, D.
  • Ilić-Popov, G.
  • Živković, L.
  • ; p. 699-719
  • Chapter 33: Singapore
  • Batheja, R.
  • ; p. 721-738
  • Chapter 34: Spain
  • Serrano Antón, F.
  • ; p. 739-769
  • Chapter 35: Switzerland
  • Simonek, M.
  • Clinard, A.
  • ; p. 771-795
  • Chapter 36: United Kingdom
  • Nias, P.M.W.
  • ; p. 797-820
  • Chapter 37: United States
  • Burmester, K.
  • ; p. 821-836
Extent
xxxii, 849 p.
Isbn
9789087226145
Isbn Type
(print)
Label
Tax treaty arbitration
Publication
Contents
  • Chapter 1: General Report
  • Pistone, P.
  • ; p. 1-35
  • Chapter 2: Australia
  • Markham, M.
  • ; p. 37-62
  • Chapter 3: Austria
  • Turcan, L.
  • ; p. 63-104
  • Chapter 4: Belgium
  • Peeters, B. (Bart)
  • Richelle, I.
  • ; p. 105-134
  • Chapter 5: Brazil
  • Schoueri, L.E.
  • Barbosa M. Calicchio
  • ; p. 135-162
  • Chapter 6: Canada
  • Whitsitt, E.
  • Brown, C.A.
  • ; p. 163-186
  • Chapter 7: Chile
  • Polanco Lazo, R.
  • Yáñez Villanueva, F.
  • Pérez Jarpa, C.
  • ; p. 187-207
  • Chapter 8: China
  • Liao, Y.
  • ; p. 209-225
  • Chapter 9: Colombia
  • Quiñones, N.
  • ; p. 227-242
  • Chapter 10: Croatia
  • Čičin-Šain, N.
  • Martinović, Z.
  • ; p. 243-262
  • Chapter 11: Czech Republic
  • Kamínková, P.
  • Kostohryz, J.
  • ; p. 263-276
  • Chapter 12: Finland
  • Äimä, K.
  • Lyyski, H.
  • ; p. 277-311
  • Chapter 13: France
  • Gutmann, D.
  • Pasquier, C.
  • ; p. 313-338
  • Chapter 14: Germany
  • Rüll, D.
  • ; p. 339-366
  • Chapter 15: Greece
  • Perrou, K.
  • ; p. 367-386
  • Chapter 16: Hungary
  • Kolozs, B.
  • ; p. 387-402
  • Chapter 17: India
  • Govind, S.P.
  • ; p. 403-421
  • Chapter 18: Indonesia
  • Tobing, G.C.
  • ; p. 423-441
  • Chapter 19: Italy
  • Ludovici, P.
  • Piccone Ferrarotti, P.
  • ; p. 443-469
  • Chapter 20: Japan
  • Matsubara, Y.
  • ; p. 471-487
  • Chapter 21: Kazakhstan
  • Olzhabayeva, D.
  • ; p. 489-495
  • Chapter 22: Kenya
  • Migai, C.O.
  • ; p. 497-512
  • Chapter 23: Luxembourg
  • Chaouche, F.
  • Pantazatou, K.
  • ; p. 513-531
  • Chapter 24: The Republic of North Macedonia
  • Maksimovska Stojkova, A.
  • ; p. 533-553
  • Chapter 25: Netherlands
  • Bosman, A.
  • Heer, L.J. de
  • ; p. 555-574
  • Chapter 26: Nigeria
  • Aniyie, I. Azuka
  • Eze, E.I.
  • ; p. 575-593
  • Chapter 27: Norway
  • Furuseth, E.
  • ; p. 595-615
  • Chapter 28: Pakistan
  • Ahmed, M.A.
  • ; p. 617-633
  • Chapter 29: Poland
  • Wardzynski, A.
  • ; p. 635-657
  • Chapter 30: Romania
  • Ene, M.
  • ; p. 659-674
  • Chapter 31: Russia
  • Vinnitskiy, D.V.
  • Savitskiy, A.
  • Pustovalov, E.
  • ; p. 675-698
  • Chapter 32: Serbia
  • Dejan Popović, D.
  • Ilić-Popov, G.
  • Živković, L.
  • ; p. 699-719
  • Chapter 33: Singapore
  • Batheja, R.
  • ; p. 721-738
  • Chapter 34: Spain
  • Serrano Antón, F.
  • ; p. 739-769
  • Chapter 35: Switzerland
  • Simonek, M.
  • Clinard, A.
  • ; p. 771-795
  • Chapter 36: United Kingdom
  • Nias, P.M.W.
  • ; p. 797-820
  • Chapter 37: United States
  • Burmester, K.
  • ; p. 821-836
Extent
xxxii, 849 p.
Isbn
9789087226145
Isbn Type
(print)

Library Locations

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