The Resource The future of OECD tax arbitration : the relevance of investment treaty and WTO dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system
The future of OECD tax arbitration : the relevance of investment treaty and WTO dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system
Resource Information
The item The future of OECD tax arbitration : the relevance of investment treaty and WTO dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system 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 The future of OECD tax arbitration : the relevance of investment treaty and WTO dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system 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
- The article analyses the political objectives of states within the International Tax Dispute Resolution (ITDR) system and through a comparative analysis opposes it to the international investment and trade regime and disputes. In the second part of this article, the author argues that a greater need for enhanced tax certainty in the post-BEPS era and a potential trajectory of the traditionally bilateral international tax system towards more multilateral structures (illustrated by a possible introduction of the new Unified Approach) require the reconsideration of a careful implementation in the ITDR system of particular elements of the existing dispute settlement systems in the international investment and trade regime
- Language
- eng
- Label
- The future of OECD tax arbitration : the relevance of investment treaty and WTO dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system
- Title
- The future of OECD tax arbitration : the relevance of investment treaty and WTO dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system
- Language
- eng
- Summary
- The article analyses the political objectives of states within the International Tax Dispute Resolution (ITDR) system and through a comparative analysis opposes it to the international investment and trade regime and disputes. In the second part of this article, the author argues that a greater need for enhanced tax certainty in the post-BEPS era and a potential trajectory of the traditionally bilateral international tax system towards more multilateral structures (illustrated by a possible introduction of the new Unified Approach) require the reconsideration of a careful implementation in the ITDR system of particular elements of the existing dispute settlement systems in the international investment and trade regime
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 11 ; p. 966-983
- http://library.link/vocab/creatorName
- Malamis, S.E
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- WTO
- investment treaty
- trade agreement
- MAP
- arbitration
- dispute resolution
- tax treaty
- BEPS Project (OECD)
- Unified Approach (OECD)
- Pillar 1 (OECD)
- Pillar 2 (OECD)
- tax certainty
- Label
- The future of OECD tax arbitration : the relevance of investment treaty and WTO dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system
- Label
- The future of OECD tax arbitration : the relevance of investment treaty and WTO dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system
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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/The-future-of-OECD-tax-arbitration--the/MdliW9iMaj4/" 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/The-future-of-OECD-tax-arbitration--the/MdliW9iMaj4/">The future of OECD tax arbitration : the relevance of investment treaty and WTO dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system</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="https://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/The-future-of-OECD-tax-arbitration--the/MdliW9iMaj4/" 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/The-future-of-OECD-tax-arbitration--the/MdliW9iMaj4/">The future of OECD tax arbitration : the relevance of investment treaty and WTO dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
