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.
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.
Tax Treaty Dispute Resolution
Tax Treaty Dispute Resolution - 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 Tax Treaty Dispute Resolution write by Rachna Matabudul. This book was released on 2023-11-07. Tax Treaty Dispute Resolution available in PDF, EPUB and Kindle. Stakeholders in the international taxation community agree that existing dispute resolution processes are in serious need of improvement, and a global consensus must be achieved. This book offers a potential restructuring of the tax treaty dispute resolution system based on a comparative analysis of the dispute resolution mechanisms under tax treaties, as prescribed in the OECD and UN models, on the one hand, and the UN Law of the Sea Convention (LOSC) on the other. This comparative study is the first of its kind and is premised on certain key geopolitical similarities that underpin the international tax regime (ITR) and the law of the sea regime while taking into consideration the differences in the institutional context of both regimes. The author proposes a new tax treaty dispute resolution system based on the LOSC system for resolving multilateral tax disputes, focusing on the following: mapping of the institutional arrangements that make up the dispute resolution mechanisms to understand how each system works; comparative analysis of the patterns of interaction and outcomes generated across the two dispute resolution systems to identify relevant aspects of the LOSC system that may be adapted in the ITR to improve tax treaty dispute resolution; and analysis of the inclusivity levels across the decision-making structures under each system to identify specific consensus-building techniques that may facilitate the implementation of the new proposed tax treaty dispute resolution system and also enhance international cooperation across the ITR. The proposed restructuring of the tax treaty dispute resolution system expands the existing mutual agreement procedure and forms a comprehensive legal framework that aims to achieve a more effective, predictable and equitable resolution of multilateral tax disputes in the 21st-century ITR by striking a balance between countries’ right to tax sovereignty and the rule of law. Just as the design of the dispute resolution system under the LOSC paved the way for universal consensus of the Convention among almost 160 countries, the author’s new tax treaty dispute resolution system also offers a solid foundation for consensus-building towards a universal treaty in the ITR. Everyone concerned with international tax dispute resolution – whether policymaker, in-house counsel, national tax authority official, judge, tax lawyer or academic – will find the truly valuable analysis here, not elsewhere.
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.
Dispute Resolution Under Tax Treaties and Beyond
Dispute Resolution Under Tax Treaties and Beyond - 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 and Beyond write by Guglielmo Maisto. This book was released on 2023. Dispute Resolution Under Tax Treaties and Beyond available in PDF, EPUB and Kindle. Dispute Resolution under Tax Treaties and Beyond is a detailed and comprehensive study on tax dispute resolution mechanisms, with a specific focus on tax treaty disputes.
