Taxpayer Participation in 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 Taxpayer Participation in Tax Treaty Dispute Resolution write by Hugh J. Ault. This book was released on 2012. Taxpayer Participation in Tax Treaty Dispute Resolution available in PDF, EPUB and Kindle.
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.
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.
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.
Alternative Dispute Resolution and Tax Disputes
Alternative Dispute Resolution and 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 Alternative Dispute Resolution and Tax Disputes write by Werner Haslehner. This book was released on 2023-01-20. Alternative Dispute Resolution and Tax Disputes available in PDF, EPUB and Kindle. Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system.
