Arbitration under tax treaties : improving legal protection in international tax law [Texto impresso] / Mario Züger

Contém bibliografia, p. 195-238

Originariamente tese de doutoramento, Universidade de Viena, 2001

Summary:
1. The lack of legal protection in international tax law, p. 1
2. Optional arbitration, p. 17
3. Compulsory arbitration, p. 65
4. International courts, p. 109
5. Preliminary rulings, p. 147
6. Summary and conclusion, p. 183

Abstract:
The current mutual agreement procedures cannot satisfactorily solve all tax disputes arising in the application of double tax conventions. To improve the legal protection of the taxpayer in connection with international tax law, some countries have already added arbitration clauses to newly negotiated tax treaties. Within the EU, the Arbitration Convention protects taxpayers in transfer pricing disputes, and the ECJ is called upon to decide tax treaty conflicts under recent tax treaties. The ICC proposed a model arbitration provision. This book provides an in-depth analysis of several concluded and proposed dispute resolution methods.
Part I deals with the current lack of legal protection in tax treaty law and elaborates on the basic structure of tax treaty disputes.
Part II analyses non-mandatory arbitration provisions of 50 existing tax conventions.
Part III deals with mandatory arbitration in tax treaty matters.
Part IV investigates the use of international courts for resolving tax disputes.
Part V analyses recent proposals to introduce preliminary procedures in tax treaty law.
Part VI summarizes and evaluates the several alternative ways of dispute resolution in recent. (IBFD)