Dispute Resolution Under Tax Treaties And Beyond
DOWNLOAD
FREE 30 Days
Download Dispute Resolution Under Tax Treaties And Beyond PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Dispute Resolution Under Tax Treaties And Beyond book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Dispute Resolution Under Tax Treaties And Beyond
DOWNLOAD
FREE 30 Days
Author : Guglielmo Maisto
language : en
Publisher:
Release Date : 2023
Dispute Resolution Under Tax Treaties And Beyond written by Guglielmo Maisto and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with Dispute resolution (Law) categories.
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.
Dispute Resolution Under Tax Treaties
DOWNLOAD
FREE 30 Days
Author : Zvi Daniel Altman
language : en
Publisher: IBFD
Release Date : 2005
Dispute Resolution Under Tax Treaties written by Zvi Daniel Altman and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Arbitration and award, International categories.
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.
A Global Analysis Of Tax Treaty Disputes
DOWNLOAD
FREE 30 Days
Author : Eduardo Baistrocchi
language : en
Publisher: Cambridge University Press
Release Date : 2017-08-17
A Global Analysis Of Tax Treaty Disputes written by Eduardo Baistrocchi and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-17 with Law categories.
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.
Tax Treaty Dispute Resolution
DOWNLOAD
FREE 30 Days
Author : Rachna Matabudul
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2023-11-07
Tax Treaty Dispute Resolution written by Rachna Matabudul and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-11-07 with Law categories.
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.
Tax Treaty Arbitration
DOWNLOAD
FREE 30 Days
Author :
language : en
Publisher:
Release Date : 2020
Tax Treaty Arbitration written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
Taxpayer Participation In Tax Treaty Dispute Resolution
DOWNLOAD
FREE 30 Days
Author : Katerina Perrou
language : en
Publisher:
Release Date : 2012
Taxpayer Participation In Tax Treaty Dispute Resolution written by Katerina Perrou and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Arbitration (International law) categories.
When taxpayers go global, can disputes and dispute resolution remain local? Unilateral administrative measures and domestic judicial systems will continue to be used for the resolution of international tax disputes, but the inherent limits of one-sided solutions to multi-sided problems are bound to lead us to unsatisfactory results. Closer international cooperation becomes a sine qua non for the establishment of an international dispute resolution system that will possess all the fair trial guarantees of domestic judicial systems, but also cure its limited effectiveness, which does not extend beyond the geographical borders of one state.0The striking discrepancy between domestic judicial systems and the international one (MAP and arbitration) is the phenomenon of the absent taxpayer. This may be explained, but at the current level of development of international (economic) law and human rights law it can no longer be justified. This analysis develops on two axes: (i) the access of private parties to international law remedies from the perspective of public international law; and (ii) the access of private parties to international law remedies from a human rights law perspective.
A Global Analysis Of Tax Treaty Disputes
DOWNLOAD
FREE 30 Days
Author : Eduardo Baistrocchi
language : en
Publisher:
Release Date : 2017
A Global Analysis Of Tax Treaty Disputes written by Eduardo Baistrocchi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Dispute resolution (Law) categories.
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
DOWNLOAD
FREE 30 Days
Author : Pasquale Pistone
language : en
Publisher:
Release Date : 2020
Flexible Multi Tier Dispute Resolution In International Tax Disputes written by Pasquale Pistone and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with Tax evasion (International law) categories.
International Tax Disputes
DOWNLOAD
FREE 30 Days
Author : Hans Mooij
language : en
Publisher: Edward Elgar Publishing
Release Date : 2024-06-05
International Tax Disputes written by Hans Mooij and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-05 with Law categories.
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
DOWNLOAD
FREE 30 Days
Author : Werner Haslehner
language : en
Publisher: Edward Elgar Publishing
Release Date : 2023-01-20
Alternative Dispute Resolution And Tax Disputes written by Werner Haslehner and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-01-20 with Law categories.
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.