The Resolution of International Tax Disputes - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Resolution of International Tax Disputes write by David Rüll. This book was released on 2024-06-10. The Resolution of International Tax Disputes available in PDF, EPUB and Kindle. The number of international tax disputes is constantly increasing. This is a logical consequence of the pressure that is exerted on the global tax system by a rise in the number of internationally active and mobile taxpayers and tax competition between states on the one hand. On the other hand, the implementation of measures to tackle base erosion and profit shifting (BEPS) by multinational enterprises already gives rise to further disputes and another increase of disputes might arise from the latest reforms of the international tax system, namely the Two-Pillar-Solution to address the tax challenges arising from the digitalisation of the economy. Against this background, the time is right for an institutionalised international tax dispute resolution mechanism that takes into account the interests of taxpayers, states, and the public and allows for a swift and binding resolution of international tax disputes ¬– exactly what this timely and thoroughgoing book offers. A comprehensive overview of existing international tax dispute resolution mechanisms – and an analysis of their procedural rules, advantages, and disadvantages – leads to a deeply informed proposal on how they can be further developed in a way that ensures greater fairness and equity for all stakeholders. Among the lines of conflict that characterise international tax disputes, the author sheds clear light on how improvements in the design of dispute resolution mechanisms may be found. This includes these questions: How should a dispute resolution mechanism be structured? Should there be a mandatory resolution if the states cannot agree? In which way should taxpayers participate in the procedure? Should agreements and decisions be published? Should there be an institution to administer the procedure? The book concludes with a draft convention that would implement the author’s suggestions. Tax lawyers and other tax professionals worldwide, as well as national tax authorities, will benefit greatly from this book. They will deepen their understanding of the variety of existing tax dispute resolution mechanisms and discover ways to strengthen them. Academics will find ample room to reflect on the key design elements of such mechanisms and how to improve them.
International Tax Disputes
International Tax Disputes - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook International Tax Disputes write by Hans Mooij. This book was released on 2024-06-05. International Tax Disputes available in PDF, EPUB and Kindle. Bringing together global experts from diverse legal backgrounds, this comprehensive book offers a rigorous analysis of the complexity of resolving and preventing international tax disputes, covering arbitration, mediation, and dispute management. Presenting an authoritative overview of international tax disputes, this book will be indispensable to practitioners in corporate and international tax, controversy and dispute specialists, and investment arbitration lawyers.
A Global Analysis of Tax Treaty Disputes
A Global Analysis of Tax Treaty Disputes - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook A Global Analysis of Tax Treaty Disputes write by Eduardo Baistrocchi. This book was released on 2017-08-17. A Global Analysis of Tax Treaty Disputes available in PDF, EPUB and Kindle. This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.
Flexible Multi-tier Dispute Resolution in International Tax Disputes
Flexible Multi-tier Dispute Resolution in International Tax Disputes - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Flexible Multi-tier Dispute Resolution in International Tax Disputes write by Pasquale Pistone. This book was released on 2020. Flexible Multi-tier Dispute Resolution in International Tax Disputes available in PDF, EPUB and Kindle.
Flexible Multi-tiers Dispute Resolution in International Tax Disputes
Flexible Multi-tiers Dispute Resolution in International Tax Disputes - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Flexible Multi-tiers Dispute Resolution in International Tax Disputes write by Pasquale Pistone. This book was released on 2020. Flexible Multi-tiers Dispute Resolution in International Tax Disputes available in PDF, EPUB and Kindle.
