OECD Arbitration in Tax Treaty Law - 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 OECD Arbitration in Tax Treaty Law write by Alicja Majdanska. This book was released on 2018-09-14. OECD Arbitration in Tax Treaty Law available in PDF, EPUB and Kindle. Arbitration: the solution to tackle cross-border tax disputes From the increasing integration of the world economy and the lack of rules to govern the taxation of multinational enterprises to cross-border tax disputes: arbitration is one potential solution. Arbitration is not a new development in the international tax arena, but it has not yet been widely implemented in practice. In the last few years, the concept of arbitration in tax matters was revived, mainly following the OECD/G20 BEPS Project, as well as the EU Action Plan on Corporate Taxation. Now arbitration is expected to play a more significant role and enhance the existing framework of cross-border tax dispute resolution. „OECD Arbitration in Tax Treaty Law” 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. This compendium on international tax arbitration shows one way how to tackle the rising tide of cross-border tax disputes.
OCED Arbitration in Tax Treaty Law
OCED Arbitration in Tax Treaty Law - 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 OCED Arbitration in Tax Treaty Law write by Alicja Majdanska. This book was released on 2018. OCED Arbitration in Tax Treaty Law available in PDF, EPUB and Kindle.
Arbitration Under Tax Treaties
Arbitration Under Tax Treaties - 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 Arbitration Under Tax Treaties write by Mario Züger. This book was released on 2001. Arbitration Under Tax Treaties available in PDF, EPUB and Kindle. Analysis of both the concluded and the proposed dispute resolution methods. The relationship between the current developments in tax treaty law and the more general trends of modern dispute resolution in public international law is investigated. Concludes with a summary and evaluation of several alternative methods of dispute resolution in recent treaty practice.
Dispute Resolution Under Tax Treaties
Dispute Resolution Under Tax Treaties - 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 Dispute Resolution Under Tax Treaties write by Zvi Daniel Altman. This book was released on 2005. Dispute Resolution Under Tax Treaties available in PDF, EPUB and Kindle. As the interrelationship among tax bases continues to parallel the rapid development of the global economy, disputes among governments as to their right to tax international trade and investments under income tax treaties are expected to increase in number and scope. This study takes an in-depth look at the mechanisms used to resolve such disputes and how they interact with the interests of the various parties involved in the process. The study presents an analysis of the available literature, supplemented by statistical data from North America, Europe and Asia. Analysis of this data leads to interesting insights into the way the dispute resolution process functions when it is applied in different contexts. A comprehensive common framework of analysis, based on a checklist for governments, international organizations and taxpayers, is also developed in the study. This framework lists the main advantages and disadvantages of treaty-related international income tax dispute resolution procedures. The checklist is formulated with the aim to assist readers informing policies and in arguing positions, taking into account the subjective value given by each reader to each listed item. The study concludes by suggesting the creation of a new mechanism for the resolution of tax treaty-related disputes, and advocates, in part, the establishment of a new international organization with links to domestic judicial networks. This mechanism is then subjected to the same common framework analysis and checklist used in earlier parts of the study. The analysis suggests how such a mechanism would mitigate some of the most formidable challenges associated with the current dispute resolution procedures.
Multilateral Tax Treaties
Multilateral Tax Treaties - 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 Multilateral Tax Treaties write by Helmut Loukota. This book was released on 1998-04-22. Multilateral Tax Treaties available in PDF, EPUB and Kindle. The book is a result of a research project conducted at the Department for Austrian and International Tax Law at the University of Economics and Business Administration in Vienna. The project's aim was to produce a draft multilateral tax treaty modelled on the OECD Model Income Tax Convention, whilst examining in detail difficulties that arise in connection with the multilateralisation of the OECD Model. The expert papers also present a detailed analysis of the arguments for and against the conclusion of a multilateral tax treaty, and of the various European law issues that arise in this context.
