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Tax Treaty Arbitration.

By: Contributor(s): Material type: TextTextPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2020Copyright date: ©2020Edition: 1st edDescription: 1 online resource (885 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087226152
Subject(s): Genre/Form: Additional physical formats: Print version:: Tax Treaty ArbitrationDDC classification:
  • 341.48399999999998
LOC classification:
  • K4475 .T39 2020
Online resources:
Contents:
Cover -- Title -- Copyright -- Preface -- Chapter 1: General Report -- 1.1. Tax treaty disputes: The current landscape -- 1.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 1.3. The experience with arbitration in international tax disputes -- 1.4. The new framework for arbitration in tax treaty matters -- 1.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 1.6. The arbitration method and decision -- 1.7. Procedural issues -- 1.8. Outlook: The future of arbitration in tax matters -- Chapter 2: Australia -- 2.1. Tax treaty disputes: The current landscape -- 2.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 2.3. The experience with arbitration in international tax disputes -- 2.4. The new framework for arbitration in tax treaty matters -- 2.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 2.6. The arbitration method and decision -- 2.7. Procedural issues -- 2.8. Outlook: The future of arbitration in tax matters -- Chapter 3: Austria -- 3.1. Tax treaty disputes: The current landscape -- 3.1.1. Dispute statistics and trends -- 3.1.2. The effect of the BEPS Project -- 3.1.3. Methods to avoid and resolve tax treaty disputes -- 3.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 3.2.1. Analysis of the statistical evidence -- 3.2.2. The Austrian competent authority -- 3.2.3. The functioning of the MAP process in Austria and the impact of BEPS Action 14 -- 3.2.4. Potential alternatives to the MAP -- 3.3. The experience with arbitration in international tax disputes -- 3.3.1. Analysis of Austrian bilateral arbitration clauses -- 3.3.2. Austria's practical experience with treaty arbitration: The ECJ case with Germany.
3.4. The new framework for arbitration in tax treaty matters -- 3.4.1. Interaction between the Dispute Resolution Directive (2017/1852), the Arbitration Convention (90/436) and the MLI (2017) -- 3.4.2. The application of parts V and VI of the MLI (2017) to Austria -- 3.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 3.5.1. Taxpayer rights under the arbitration procedure -- 3.5.2. Challenges for the competent authority -- 3.6. The arbitration method and decision -- 3.7. Procedural issues -- 3.8. Outlook: The future of arbitration in tax matters -- 3.8.1. Potential future developments -- 3.8.2. The potential of institutional arbitration -- Chapter 4: Belgium -- 4.1. Tax treaty disputes: The current landscape -- 4.1.1. Introduction -- 4.1.2. Facts and figures -- 4.1.2.1. MAP cases under tax treaties and the Arbitration Convention (90/436) -- 4.1.2.2. National cases: Litigation and advance rulings -- 4.1.3. Internal remedies in tax litigation -- 4.1.3.1. Nature of domestic tax procedures -- 4.1.3.2. Recent cases involving international tax law -- 4.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 4.2.1. General aspects -- 4.2.2. Different procedures -- 4.2.2.1. Different procedures under the OECD Model and the Arbitration Convention (90/436) -- 4.2.2.2. MAPs concerning difficulties or doubts -- 4.2.2.3. MAPs concerning violations of a treaty -- 4.2.2.4. Evaluation -- 4.3. The experience with arbitration in international tax disputes -- 4.4. The new framework for arbitration in tax treaty matters -- 4.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 4.6. The arbitration method and decision -- 4.7. Procedural issues -- 4.8. Outlook: The future of arbitration in tax matters -- Chapter 5: Brazil.
5.1. Tax treaty disputes: The current landscape -- 5.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 5.2.1. The MAP in the Brazilian tax treaty network: Consistency -- 5.2.2. The MAP in Brazilian practice: Resistance -- 5.2.3. The MAP in Brazilian practice: Confirmation -- 5.2.4. The MAP in Brazilian practice: Regulation -- 5.2.5. MAP guidance in Ruling 1669/16 -- 5.2.6. Advances and shortcomings of the MAP guidance in Ruling 1669/16 -- 5.2.7. MAP guidance in Ruling 1846/18 -- 5.2.8. Advances and shortcomings of the MAP guidance in Ruling 1846/18 -- 5.2.9. Pricing agreements via the MAP -- 5.3. The experience with arbitration in international tax disputes -- 5.3.1. Resistance to arbitration: Unfamiliarity -- 5.3.2. Resistance to arbitration: Sovereignty -- 5.3.3. Resistance to arbitration: Violation of legal concepts -- 5.3.4. Overcoming resistance -- 5.4. The new framework for arbitration in tax matters -- 5.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 5.6. The arbitration method and decision -- 5.7. Procedural issues -- 5.8. Outlook: The future of arbitration in tax matters -- Chapter 6: Canada -- 6.1. Tax treaty disputes: The current landscape -- 6.2. Dispute resolution under the MAP: State of the art or fundamentally broken? -- 6.2.1. OECD -- 6.2.2. Taxpayer -- 6.2.3. Peers -- 6.3. The experience with arbitration in international tax disputes -- 6.4. The new framework for arbitration in tax treaty matters -- 6.5. The players in the arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 6.5.1. Taxpayer -- 6.5.2. Competent authority -- 6.5.3. Arbitrators -- 6.6. The arbitration method and decision -- 6.7. Procedural issues -- 6.8. Outlook: The future of arbitration in tax matters -- Chapter 7: Chile.
7.1. Tax treaty disputes: The current landscape -- 7.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 7.3. The experience with arbitration in international tax disputes -- 7.4. The new framework for arbitration in tax treaty matters -- 7.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 7.6. The arbitration method and decision -- 7.7. Procedural issues -- 7.8. Outlook: The future of arbitration in tax matters -- Chapter 8: China -- 8.1. Tax treaty disputes: The current landscape -- 8.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 8.3. The experience with arbitration in tax treaty matters -- 8.4. The new framework for arbitration in tax treaty matters -- 8.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 8.6. The arbitration method and decision -- 8.7. Procedural issues -- 8.8. Outlook: The future of arbitration in tax matters -- Chapter 9: Colombia -- 9.1. Tax treaty disputes: The current landscape -- 9.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 9.3. The experience with arbitration in international tax disputes -- 9.4. The new framework for arbitration in tax treaty matters -- 9.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 9.6. The arbitration method and decision -- 9.7. Procedural issues -- 9.8. Outlook: The future of arbitration in tax matters -- Chapter 10: Croatia -- 10.1. Tax treaty disputes: The current landscape -- 10.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 10.3. The experience with arbitration in international tax disputes -- 10.4. The new framework for arbitration in tax treaty matters.
10.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 10.6. The arbitration method and decision -- 10.7. Procedural issues -- 10.8. Outlook: The future of arbitration in tax matters -- Chapter 11: Czech Republic -- 11.1. Tax treaty disputes: The current landscape -- 11.2. Dispute resolution under a MAP: State of the art, or fundamentally broken? -- 11.3. The experience with arbitration in international tax disputes -- 11.4. The new framework for arbitration in tax treaty matters -- 11.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 11.6. The arbitration method and decision -- 11.7. Procedural issues -- 11.8. Outlook: The future of arbitration in tax matters -- Chapter 12: Finland -- 12.1. Tax treaty disputes: The current landscape -- 12.1.1. Administration of tax matters in Finland -- 12.1.2. Current tax dispute scene -- 12.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 12.2.1. Legal basis for MAPs -- 12.2.2. Cooperation in tax matters in the Nordics -- 12.2.3. The powers of the tax administration -- 12.2.4. Covered tax agreements on Finland's side -- 12.2.5. Improvements to the MAP due to the MLI (2017) -- 12.2.6. Alternative solutions -- 12.3. The experience with arbitration in international tax disputes -- 12.3.1. Arbitration Convention (90/436) -- 12.3.2. Special provisions in tax treaties -- 12.3.3. The Dispute Resolution Directive -- 12.4. The new framework for arbitration in tax treaty matters -- 12.4.1. Mandatory arbitration under the MLI -- 12.4.2. Limited scope of application -- 12.4.3. Baseball arbitration chosen -- 12.4.4. Notification of choice of optional provisions -- 12.4.5. Reservation for the scope of arbitration -- 12.4.6. Entry into effect, notification of choice of optional provisions.
12.4.7. Interaction between the MLI (2017) and the Dispute Resolution Directive (2017/1852).
Summary: This book provides an overview of the effectiveness of tax treaty arbitration and the approach towards recent legislative changes in 36 countries across the globe.
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Cover -- Title -- Copyright -- Preface -- Chapter 1: General Report -- 1.1. Tax treaty disputes: The current landscape -- 1.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 1.3. The experience with arbitration in international tax disputes -- 1.4. The new framework for arbitration in tax treaty matters -- 1.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 1.6. The arbitration method and decision -- 1.7. Procedural issues -- 1.8. Outlook: The future of arbitration in tax matters -- Chapter 2: Australia -- 2.1. Tax treaty disputes: The current landscape -- 2.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 2.3. The experience with arbitration in international tax disputes -- 2.4. The new framework for arbitration in tax treaty matters -- 2.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 2.6. The arbitration method and decision -- 2.7. Procedural issues -- 2.8. Outlook: The future of arbitration in tax matters -- Chapter 3: Austria -- 3.1. Tax treaty disputes: The current landscape -- 3.1.1. Dispute statistics and trends -- 3.1.2. The effect of the BEPS Project -- 3.1.3. Methods to avoid and resolve tax treaty disputes -- 3.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 3.2.1. Analysis of the statistical evidence -- 3.2.2. The Austrian competent authority -- 3.2.3. The functioning of the MAP process in Austria and the impact of BEPS Action 14 -- 3.2.4. Potential alternatives to the MAP -- 3.3. The experience with arbitration in international tax disputes -- 3.3.1. Analysis of Austrian bilateral arbitration clauses -- 3.3.2. Austria's practical experience with treaty arbitration: The ECJ case with Germany.

3.4. The new framework for arbitration in tax treaty matters -- 3.4.1. Interaction between the Dispute Resolution Directive (2017/1852), the Arbitration Convention (90/436) and the MLI (2017) -- 3.4.2. The application of parts V and VI of the MLI (2017) to Austria -- 3.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 3.5.1. Taxpayer rights under the arbitration procedure -- 3.5.2. Challenges for the competent authority -- 3.6. The arbitration method and decision -- 3.7. Procedural issues -- 3.8. Outlook: The future of arbitration in tax matters -- 3.8.1. Potential future developments -- 3.8.2. The potential of institutional arbitration -- Chapter 4: Belgium -- 4.1. Tax treaty disputes: The current landscape -- 4.1.1. Introduction -- 4.1.2. Facts and figures -- 4.1.2.1. MAP cases under tax treaties and the Arbitration Convention (90/436) -- 4.1.2.2. National cases: Litigation and advance rulings -- 4.1.3. Internal remedies in tax litigation -- 4.1.3.1. Nature of domestic tax procedures -- 4.1.3.2. Recent cases involving international tax law -- 4.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 4.2.1. General aspects -- 4.2.2. Different procedures -- 4.2.2.1. Different procedures under the OECD Model and the Arbitration Convention (90/436) -- 4.2.2.2. MAPs concerning difficulties or doubts -- 4.2.2.3. MAPs concerning violations of a treaty -- 4.2.2.4. Evaluation -- 4.3. The experience with arbitration in international tax disputes -- 4.4. The new framework for arbitration in tax treaty matters -- 4.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 4.6. The arbitration method and decision -- 4.7. Procedural issues -- 4.8. Outlook: The future of arbitration in tax matters -- Chapter 5: Brazil.

5.1. Tax treaty disputes: The current landscape -- 5.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 5.2.1. The MAP in the Brazilian tax treaty network: Consistency -- 5.2.2. The MAP in Brazilian practice: Resistance -- 5.2.3. The MAP in Brazilian practice: Confirmation -- 5.2.4. The MAP in Brazilian practice: Regulation -- 5.2.5. MAP guidance in Ruling 1669/16 -- 5.2.6. Advances and shortcomings of the MAP guidance in Ruling 1669/16 -- 5.2.7. MAP guidance in Ruling 1846/18 -- 5.2.8. Advances and shortcomings of the MAP guidance in Ruling 1846/18 -- 5.2.9. Pricing agreements via the MAP -- 5.3. The experience with arbitration in international tax disputes -- 5.3.1. Resistance to arbitration: Unfamiliarity -- 5.3.2. Resistance to arbitration: Sovereignty -- 5.3.3. Resistance to arbitration: Violation of legal concepts -- 5.3.4. Overcoming resistance -- 5.4. The new framework for arbitration in tax matters -- 5.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 5.6. The arbitration method and decision -- 5.7. Procedural issues -- 5.8. Outlook: The future of arbitration in tax matters -- Chapter 6: Canada -- 6.1. Tax treaty disputes: The current landscape -- 6.2. Dispute resolution under the MAP: State of the art or fundamentally broken? -- 6.2.1. OECD -- 6.2.2. Taxpayer -- 6.2.3. Peers -- 6.3. The experience with arbitration in international tax disputes -- 6.4. The new framework for arbitration in tax treaty matters -- 6.5. The players in the arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 6.5.1. Taxpayer -- 6.5.2. Competent authority -- 6.5.3. Arbitrators -- 6.6. The arbitration method and decision -- 6.7. Procedural issues -- 6.8. Outlook: The future of arbitration in tax matters -- Chapter 7: Chile.

7.1. Tax treaty disputes: The current landscape -- 7.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 7.3. The experience with arbitration in international tax disputes -- 7.4. The new framework for arbitration in tax treaty matters -- 7.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 7.6. The arbitration method and decision -- 7.7. Procedural issues -- 7.8. Outlook: The future of arbitration in tax matters -- Chapter 8: China -- 8.1. Tax treaty disputes: The current landscape -- 8.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 8.3. The experience with arbitration in tax treaty matters -- 8.4. The new framework for arbitration in tax treaty matters -- 8.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 8.6. The arbitration method and decision -- 8.7. Procedural issues -- 8.8. Outlook: The future of arbitration in tax matters -- Chapter 9: Colombia -- 9.1. Tax treaty disputes: The current landscape -- 9.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 9.3. The experience with arbitration in international tax disputes -- 9.4. The new framework for arbitration in tax treaty matters -- 9.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 9.6. The arbitration method and decision -- 9.7. Procedural issues -- 9.8. Outlook: The future of arbitration in tax matters -- Chapter 10: Croatia -- 10.1. Tax treaty disputes: The current landscape -- 10.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 10.3. The experience with arbitration in international tax disputes -- 10.4. The new framework for arbitration in tax treaty matters.

10.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 10.6. The arbitration method and decision -- 10.7. Procedural issues -- 10.8. Outlook: The future of arbitration in tax matters -- Chapter 11: Czech Republic -- 11.1. Tax treaty disputes: The current landscape -- 11.2. Dispute resolution under a MAP: State of the art, or fundamentally broken? -- 11.3. The experience with arbitration in international tax disputes -- 11.4. The new framework for arbitration in tax treaty matters -- 11.5. The players in arbitration: Arbitrators, competent authorities, taxpayers and their advisers -- 11.6. The arbitration method and decision -- 11.7. Procedural issues -- 11.8. Outlook: The future of arbitration in tax matters -- Chapter 12: Finland -- 12.1. Tax treaty disputes: The current landscape -- 12.1.1. Administration of tax matters in Finland -- 12.1.2. Current tax dispute scene -- 12.2. Dispute resolution under a MAP: State of the art or fundamentally broken? -- 12.2.1. Legal basis for MAPs -- 12.2.2. Cooperation in tax matters in the Nordics -- 12.2.3. The powers of the tax administration -- 12.2.4. Covered tax agreements on Finland's side -- 12.2.5. Improvements to the MAP due to the MLI (2017) -- 12.2.6. Alternative solutions -- 12.3. The experience with arbitration in international tax disputes -- 12.3.1. Arbitration Convention (90/436) -- 12.3.2. Special provisions in tax treaties -- 12.3.3. The Dispute Resolution Directive -- 12.4. The new framework for arbitration in tax treaty matters -- 12.4.1. Mandatory arbitration under the MLI -- 12.4.2. Limited scope of application -- 12.4.3. Baseball arbitration chosen -- 12.4.4. Notification of choice of optional provisions -- 12.4.5. Reservation for the scope of arbitration -- 12.4.6. Entry into effect, notification of choice of optional provisions.

12.4.7. Interaction between the MLI (2017) and the Dispute Resolution Directive (2017/1852).

This book provides an overview of the effectiveness of tax treaty arbitration and the approach towards recent legislative changes in 36 countries across the globe.

Description based on publisher supplied metadata and other sources.

Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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