International Tax Disputes : Arbitration, Mediation, and Dispute Management / edited by Hans Mooij.

Format:

Book

Contributor:

Mooij, Hans, editor.

Language:

English

Subjects (All):

Double taxation.

Arbitration and award.

Conflict of laws--Taxation.

Dispute resolution (Law).

Double taxation--Treaties.

Physical Description:

1 online resource (360 pages)

Edition:

First edition.

Place of Publication:

Cheltenham, England : Edward Elgar Publishing Limited, [2024]

Summary:

"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"-- Provided by publisher.

Contents:

Front matter

Copyright

Contents

Extended contents

Contributors

Acknowledgement

Preface: a silent reform

Part I Arbitration

1 International tax arbitration: what it means and how it has evolved

2 The case for reasoned baseball arbitration

3 Developing countries' position on arbitration

4 Dispute management-arbitration in India

5 Tax arbitration - recent developments in Latin America

6 Arbitration as a dispute resolution mechanism in tax treaties: a Mexican perspective

7 Reflections on the 'A' word

8 A call and outline for action to build trust in tax arbitration

9 Tax arbitration in Portugal: private justice in the public interest

10 Mind the gap - key arbitration provisions the MLI's drafters missed

11 The EU Dispute Resolution Directive

Part II Mutual agreement procedures

12 Contemporaneous debates for MAP regulations in developing countries

13 Taxpayer participation and rights in MAP procedures

14 Taxpayers' rights and BEPS Action 14: minimum standards and best practices

Part III Mediation and dispute prevention

15 Prospective reflections on mediation in the international tax context

16 Prevention and resolution of international tax disputes - the use of alternative dispute resolution (ADR) techniques including mediation

17 Conclusive agreements - the evolution of the fiscal justice in Mexico

18 Better together: new opportunities for multinational companies and tax authorities to collaborate on tax certainty

19 Advance Pricing Agreements - India's practice

20 Joint audits

Part IV Dispute management

21 The cost of international tax disputes

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.

23 The interaction between tax treaties and domestic tax law: challenging issues and need for advanced international tax training

Index.

Notes:

Description based on publisher supplied metadata and other sources.

Description based on print version record.

Includes bibliographical references and index.

Other Format:

Print version: Mooij, Hans International Tax Disputes

ISBN:

9781035317042