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.