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El. knyga: International Tax Disputes: Arbitration, Mediation, and Dispute Management

Edited by
  • Formatas: PDF+DRM
  • Išleidimo metai: 07-Jun-2024
  • Leidėjas: Edward Elgar Publishing Ltd
  • Kalba: eng
  • ISBN-13: 9781035317042
  • Formatas: PDF+DRM
  • Išleidimo metai: 07-Jun-2024
  • Leidėjas: Edward Elgar Publishing Ltd
  • Kalba: eng
  • ISBN-13: 9781035317042

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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.

Analyzing the myriad challenges involved in international tax disputes, this book critically examines the OECD Two Pillar framework, the tax treaty Mutual Agreement Procedures, the OECD MLI arbitration rules, BIT investment arbitration on tax issues, as well as the EU Dispute Resolution Process.





Key Features:











Written by a team of leading international tax experts Utilizes fresh insights and international perspectives on policy and administration, including viewpoints from emerging economies in Asia and Latin America Outlines the practical strategies tax authorities and multinational corporate taxpayers may use in preventing, managing, and resolving tax disputes, including collaborative compliance





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. It is also a crucial resource for scholars of tax law, fiscal policy, arbitration, litigation, and dispute resolution.

Recenzijos

Bringing together global experts from diverse legal backgrounds, this comprehensive book offers an analysis of the complexity of resolving and preventing international tax disputes, covering arbitration, mediation, and dispute management. -- ASA Bulletin, Swiss Arbitration Association International Tax Disputes: Arbitration, Mediation, and Dispute Management, edited by Hans Mooij (a member of the Tax Notes International Council of Eminent Persons), captures developments in international tax dispute resolution in the context of the revolutionary changes in international taxation and the base erosion and profit-shifting inclusive framework in 2021. -- Bruce Zagaris, Tax Notes International The ever-expansive developments in international tax arbitration have long necessitated a guide to capture these dynamic changes. With International Tax Disputes: Arbitration, Mediation, and Dispute Management, Dr Hans Mooij, in his brilliant reprise as an editor, stewards an ensemble of leading tax scholars and seasoned industry experts from the Tribute Foundation in a text-and-thought analysis of contentious and contemporary issues on tax disputes. At a time when multilateral institutions are brainstorming on the pressing need for an effective regime on tax cooperation and dispute settlement mechanisms, this Guide shall serve as a beacon light for practitioners, policymakers. MNE executives and academicians. -- Mukesh Butani, BMR Legal Advocates, India It seems that getting a system of dispute resolution that all stakeholders have confidence in is a necessary precursor before we get to any large-scale multilateral agreement on tax norms for the next century. This book is an important contribution to that central issue. -- Michael Lennard, International Tax Official Dispute resolution, unfortunately, is an essential element of our lives as tax professionals. The all-star cast of authors provides an insightful and enjoyable 360-degree analysis of this critical topic. -- Peter A. Barnes, Caplin & Drysdale, US A comprehensive guide to the growing field of international tax arbitration is long overdue. And now we have it in International Tax Disputes: Arbitration, Mediation, and Dispute Management. Ably edited by Dr Hans Mooij, featuring a truly international cast of Tribute Foundation experts, organized in chapters offering background and detailed analysis this volume will be welcomed by international practitioners, institutions, governments, and private parties in both the commercial and treaty arbitration fields. -- Lucy Reed, Arbitration Chambers

Contents

Preface: A Silent Reform xxiv
PART I ARBITRATION
1 International tax arbitration: what it means and how it has evolved 2
Ubaldo Gonzįlez de Frutos
2 The case for reasoned baseball arbitration 20
John F. Avery Jones
3 Developing countries position on arbitration 28
Kim S. Jacinto-Henares
4 Dispute managementarbitration in India 34
Parthasarathi Shome
5 Tax arbitration recent developments in Latin America 43
Eleonora Lozano Rodrķguez
6 Arbitration as a dispute resolution mechanism in tax treaties: a Mexican
perspective 55
Enrique Bolado Muńoz and Juan Carlos Trujillo Barroso
7 Reflections on the A word 64
H. David Rosenbloom
8 A call and outline for action to build trust in tax arbitration 71
Catalina Hoyos-Jiménez
9 Tax arbitration in Portugal: private justice in the public interest 89
Rita M. Correia da Cunha
10 Mind the gap key arbitration provisions the MLIs drafters missed 100
Rita N. Halabi
11 The EU Dispute Resolution Directive 109
Rhys Kieran Bane
PART II MUTUAL AGREEMENT PROCEDURES
12 Contemporaneous debates for MAP regulations in developing countries 123
Natalia Quińones Cruz
13 Taxpayer participation and rights in MAP procedures 137
Philip Baker and Katerina Perrou
14 Taxpayers rights and BEPS Action 14: minimum standards and best practices
148
Jonathan Schwarz
PART III MEDIATION AND DISPUTE PREVENTION
15 Prospective reflections on mediation in the international tax context 156
Edson Uribe
16 Prevention and resolution of international tax disputes the use of
alternative dispute resolution
(ADR) techniques including mediation 171
Peter Nias
17 Conclusive agreements the evolution of the fiscal justice in Mexico 188
Luis Fernando Balderas Espinosa and Aarón Huerta Hernįndez
18 Better together: new opportunities for multinational companies and tax
authorities to
collaborate on tax certainty 210
Luis Coronado and Joel Lachlan Cooper
19 Advance Pricing Agreements Indias practice 228
T.P. Ostwal
20 Joint audits 246
Joachim Englisch
PART IV DISPUTE MANAGEMENT
21 The cost of international tax disputes 260
Hans Mooij
22 What is the role of certification in the data driven world of taxes? How
certification can align the
interests of both tax authorities and taxpayers 275
Steef Huibregtse and Jasper Verkamman
23 The interaction between tax treaties and domestic tax law: challenging
issues and need for
advanced international tax training 302
Kees van Raad
Edited by Hans Mooij, Chair, Tribute Foundation for International Tax Dispute Resolution, the Netherlands