Tax treaty arbitration / editors, Michael Lang [and seven others] ; assistant editors, Svitlana Buriak [and three others].

Format:

Book

Contributor:

Lang, Michael, 1965- editor.

Buriak, Svitlana, editor.

Series:

European and international tax law and policy series ; Volume 15.

European and International Tax Law and Policy Series ; Volume 15

Language:

English

Subjects (All):

Double taxation--Treaties.

Double taxation.

Genre:

Conference papers and proceedings.

Physical Description:

1 online resource (885 pages).

Place of Publication:

Amsterdam, The Netherlands : IBFD, [2020]

Summary:

Tax treaty arbitration is a topic that has become more important than ever before. In a post-BEPS world, where tax treaty disputes are expected to increase significantly as a result of the different measures taken to address treaty abuse, a well-functioning dispute resolution mechanism is key to solving tax treaty disputes. Both the OECD and the European Union took initiatives to improve the mechanisms for dispute resolution in tax matters. The OECD amended article 25 of the OECD Model on the mutual agreement procedure (MAP) and the European Union adopted Council Directive 2017/1852 on tax dispute resolution mechanisms in the European Union. The aim of this book is to provide tax authorities, policymakers, courts and practitioners an overview of the effectiveness of tax treaty arbitration and the approach towards the recent changes in 36 countries. The book comprises 36 national reports from countries across the globe and is the outcome of a conference on tax treaty arbitration that took place from 5 to 7 July 2018 in Rust (Austria). More than 100 experts, including the authors of the national reports, were brought together to discuss recent developments in the field of tax treaty arbitration. A general report highlights the most important findings of the conference.

Contents:

Chapter 1: General Report / Pistone, P. ; p. 1-35

Chapter 2: Australia / Markham, M. ; p. 37-62

Chapter 3: Austria / Turcan, L. ; p. 63-104

Chapter 4: Belgium / Peeters, B. (Bart) Richelle, I. ; p. 105-134

Chapter 5: Brazil / Schoueri, L.E. Barbosa M. Calicchio ; p. 135-162

Chapter 6: Canada / Whitsitt, E. Brown, C.A. ; p. 163-186

Chapter 7: Chile / Polanco Lazo, R. Yáñez Villanueva, F. Pérez Jarpa, C. ; p. 187-207

Chapter 8: China / Liao, Y. ; p. 209-225

Chapter 9: Colombia / Quiñones, N. ; p. 227-242

Chapter 10: Croatia / Čičin-Šain, N. Martinović, Z. ; p. 243-262

Chapter 11: Czech Republic / Kamínková, P. Kostohryz, J. ; p. 263-276

Chapter 12: Finland / Äimä, K. Lyyski, H. ; p. 277-311

Chapter 13: France / Gutmann, D. Pasquier, C. ; p. 313-338

Chapter 14: Germany / Rüll, D. ; p. 339-366

Chapter 15: Greece / Perrou, K. ; p. 367-386

Chapter 16: Hungary / Kolozs, B. ; p. 387-402

Chapter 17: India / Govind, S.P. ; p. 403-421

Chapter 18: Indonesia / Tobing, G.C. ; p. 423-441

Chapter 19: Italy / Ludovici, P. Piccone Ferrarotti, P. ; p. 443-469

Chapter 20: Japan / Matsubara, Y. ; p. 471-487

Chapter 21: Kazakhstan / Olzhabayeva, D. ; p. 489-495

Chapter 22: Kenya / Migai, C.O. ; p. 497-512

Chapter 23: Luxembourg / Chaouche, F. Pantazatou, K. ; p. 513-531

Chapter 24: The Republic of North Macedonia / Maksimovska Stojkova, A. ; p. 533-553

Chapter 25: Netherlands / Bosman, A. Heer, L.J. de ; p. 555-574

Chapter 26: Nigeria / Aniyie, I. Azuka Eze, E.I. ; p. 575-593

Chapter 27: Norway / Furuseth, E. ; p. 595-615

Chapter 28: Pakistan / Ahmed, M.A. ; p. 617-633

Chapter 29: Poland / Wardzynski, A. ; p. 635-657

Chapter 30: Romania / Ene, M. ; p. 659-674

Chapter 31: Russia / Vinnitskiy, D.V. Savitskiy, A. Pustovalov, E. ; p. 675-698

Chapter 32: Serbia / Dejan Popović, D. Ilić-Popov, G. Živković, L. ; p. 699-719

Chapter 33: Singapore / Batheja, R. ; p. 721-738

Chapter 34: Spain / Serrano Antón, F. ; p. 739-769

Chapter 35: Switzerland / Simonek, M. Clinard, A. ; p. 771-795

Chapter 36: United Kingdom / Nias, P.M.W. ; p. 797-820

Chapter 37: United States / Burmester, K. ; p. 821-836

Notes:

Description based on print version record.

ISBN:

90-8722-615-2