ORPP logo
Image from Google Jackets

Taxpayer Participation in Tax Treaty Dispute Resolution.

By: Material type: TextTextSeries: IBFD Doctoral SeriesPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2014Copyright date: ©2014Edition: 1st edDescription: 1 online resource (377 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087222260
Subject(s): Genre/Form: Additional physical formats: Print version:: Taxpayer Participation in Tax Treaty Dispute ResolutionDDC classification:
  • 343.0526
LOC classification:
  • K4475 .P477 2014
Online resources:
Contents:
Intro -- Title Page -- Copyright Page -- Preface -- Table of Contents -- Part I: Setting the Scene -- Chapter 1: International Tax Dispute Resolution: Past, Present and Future -- 1.1. Introductory remarks -- 1.2. A glimpse into the past -- 1.2.1. The Japanese House Tax -- 1.2.2. The Administration of the Prince von Pless -- 1.3. Back to the present: The current status of international double taxation dispute resolution -- 1.3.1. An unsuccessful MAP -- 1.3.2. The negative record of the EU Arbitration Convention -- 1.4. A long established taboo: The direct participation of the taxpayer -- 1.4.1. The Lindencrona/Mattsson proposal (1980) -- 1.4.2. The doctoral thesis of Mario Züger (2001) -- 1.4.3. The International Fiscal Association study (2004) -- 1.4.4. The doctoral thesis of Zvi Altman (2005) -- 1.5. A new system proposed (structure of the thesis) -- Part II: Private Parties in International Disputes: The Case of International Tax Disputes -- Introduction -- Chapter 2: Diplomatic Protection and International Tax Disputes: An Awkward Cohabitation of Two Strangers -- 2.1. Introductory remarks -- 2.2. The general framework: International law disputes and diplomatic protection -- 2.2.1. The concept of "dispute": When does a dispute exist? -- 2.2.2. The concept of "international": When does a dispute become international -- 2.2.2.1. International disputes between an individual and a foreign state -- 2.2.2.2. International disputes between an individual and his own state -- 2.3. The concept and nature of diplomatic protection -- 2.4. Diplomatic protection and the protection of taxpayers' rights in double taxation conventions -- 2.5. Conclusion -- Chapter 3: International Double Taxation Disputes as Disputes between the State(s) and the Taxpayer(s) -- 3.1. Introductory remarks -- 3.2. The particular characteristics of double taxation conventions.
3.2.1. The broad context: Double taxation conventions as part of international investment law -- 3.2.2. The function of double taxation conventions: Distribution of taxing powers between sovereign states -- 3.2.3. Double taxation conventions as a source of interests for the states and direct rights for the taxpayers -- 3.3. Private parties as "owners" of double taxation disputes (a substance-over-form approach) -- 3.3.1. The relationship between the taxpayer and his state of residence: Concurring or opposing interests? -- 3.3.2. Functional control of the claim -- 3.3.3. The catalytic role of the taxpayer in the rise of an international tax dispute -- 3.4. Multiple parties in international taxation disputes -- 3.4.1. The application of both the formal and substance criterion in order to identify the parties to a dispute -- 3.4.2. Limitations to the number of parties -- 3.5. Conclusion -- Chapter 4: A Comparative Perspective: Private Parties in International Law Disputes -- 4.1. Introductory remarks -- 4.2. Private parties in investment treaties' disputes -- 4.2.1. Bilateral investment treaties and direct taxation disputes -- 4.2.2. Multilateral investment treaties and direct taxation -- 4.2.2.1. Free trade agreements: Direct taxation matters and the NAFTA -- 4.2.2.2. The Energy Charter Treaty: Direct taxation matters and the ECT -- 4.2.3. Taxpayer participation in investment treaty arbitration: Some practical aspects -- 4.3. The WTO rules and the Dispute Settlement Understanding (DSU) -- 4.4. Conclusion -- Part III: Dispute Resolution and International Tax Disputes -- Chapter 5: "Access to an Effective Remedy" and International Tax Disputes - The Creation of Positive Obligations for the States -- 5.1. "Effective remedy" and "access to justice" in (international) tax matters in the universal human rights system.
5.1.1. The Universal Declaration of Human Rights (UDHR) -- 5.1.2. The International Covenant on Civil and Political Rights (ICCPR) -- 5.2. "Effective remedy" and "access to justice" in (international) tax matters in the regional human rights systems -- 5.2.1. The Inter-American system -- 5.2.2. The African System -- 5.2.3. The European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR) -- 5.2.3.1. Article 6 of the ECHR and tax matters: An overview of the current status -- 5.2.3.2. The application of fair trial guarantees to tax matters: An alternative route -- 5.3. The creation of positive obligations for the states: Access to an effective remedy for international tax disputes -- 5.4. Conclusion -- Chapter 6: "Access" to an "Effective Remedy": The Domestic Courts Option -- 6.1. Introduction -- 6.2. Recourse to domestic courts of one contracting state: One is none -- 6.2.1. The risk of non-execution of the decision in the other contracting state -- 6.2.2. The risk of lack of impartiality -- 6.3. Recourse (parallel or consecutive) to domestic courts of two contracting states: Two is too many -- 6.3.1. The costs of (multiple) judicial proceedings -- 6.3.2. Language barriers in litigation abroad -- 6.3.3. The length of the (combined) proceedings -- 6.3.3.1. The need for timely dispute resolution -- 6.3.3.2. Assessing the reasonableness of the length of the proceedings -- 6.3.3.2.1. Complexity of the case -- 6.3.3.2.2. The parties' conduct -- 6.3.3.2.3. The implications of the case for the applicant -- 6.3.3.2.4. Overall assessment -- 6.4. Conclusion: Access to domestic courts does not guarantee effectiveness for international tax dispute resolution -- Chapter 7: "Access" to an "Effective Remedy": The International Route -- 7.1. Introduction -- 7.2. The requirement of effectiveness.
7.2.1. Effectiveness of the double taxation conventions mechanism -- 7.2.2. Effectiveness of the EU Arbitration Convention mechanism -- 7.2.3. An overall assessment of the effectiveness of the international system -- 7.2.3.1. One common set of procedures -- 7.2.3.2. Final decision that binds two competent authorities -- 7.2.3.3. Resolution within a reasonable and predictable time -- 7.2.3.4. Low cost for the taxpayer and the tax administration -- 7.3. The requirement of "access" to an effective remedy -- 7.3.1. Taxpayer participation under the international dispute resolution system -- 7.3.1.1. The OECD Model system -- 7.3.1.2. The EU Arbitration Convention -- 7.3.2. Does the current level of taxpayer participation satisfy the requirement of "access" to an effective remedy -- 7.3.2.1. The impact of the absolute bar of individual access -- 7.3.2.2. The impact of the limited involvement of the taxpayer -- 7.3.2.3. An overall assessment: Is individual access to the international system required? -- 7.4. The requirement of access to a(n) (independent) "tribunal" -- 7.4.1. What qualifies as a(n) (independent) "tribunal" -- 7.4.1.1. The OECD Model "joint committee" and the EU Arbitration Convention "joint committee" -- 7.4.1.2. The OECD Model "arbitration panel" and the EU Arbitration Convention "advisory commission" -- 7.4.1.2.1. Power of decision -- 7.4.1.2.2. Independence -- 7.4.2. Proposed adjustments to meet the independence requirement -- Conclusions of Part III: Direct Taxpayer Access to International Tax Dispute Resolution Mechanisms -- Part IV: Summary and Conclusions -- Chapter 8: Redesigning the International Tax Dispute Resolution Mechanism -- 8.1. General remarks -- 8.2. A modern system for the resolution of international double taxation disputes -- 8.2.1. The basic structure: Compulsory MAP followed by compulsory international arbitration.
8.2.1.1. The administrative phase: Mutual agreement procedure -- 8.2.1.1.1. Initiation: Application by the taxpayer -- 8.2.1.1.2. Fair trial standards: Individual access and independence -- 8.2.1.1.3. The use of experts -- 8.2.1.1.4. Decision: Final and binding, depending on taxpayer's consent -- 8.2.1.2. The judicial phase: Multiparty arbitration -- 8.2.1.2.1. Initiation: Automatic on taxpayer's request -- 8.2.1.2.2. Multiple parties in international taxation arbitration proceedings -- 8.2.1.2.3. Independence of the arbitral tribunal -- 8.2.1.2.4. Decision: Final, reasoned, public, and binding -- 8.2.2. A less legalistic variation: An enhanced MAP -- 8.2.2.1. Taxpayer participation -- 8.2.2.2. Independence -- 8.2.3. A more legalistic variation: MAP and international (tax) court -- 8.2.3.1. The administrative phase: MAP -- 8.2.3.2. The judicial phase: International (tax) court -- 8.2.3.2.1. Adjudication by an international (tax) court -- 8.2.3.2.2. Reference for a preliminary ruling -- Chapter 9: Taxpayer Participation in DTC Dispute Resolution in a Nutshell -- Bibliography -- Table of Cases.
Summary: The book discusses an enhanced MAP and arbitration procedure proposing direct taxpayer participation in multiparty proceedings as the way forward in international tax dispute resolution.
Tags from this library: No tags from this library for this title. Log in to add tags.
Star ratings
    Average rating: 0.0 (0 votes)
No physical items for this record

Intro -- Title Page -- Copyright Page -- Preface -- Table of Contents -- Part I: Setting the Scene -- Chapter 1: International Tax Dispute Resolution: Past, Present and Future -- 1.1. Introductory remarks -- 1.2. A glimpse into the past -- 1.2.1. The Japanese House Tax -- 1.2.2. The Administration of the Prince von Pless -- 1.3. Back to the present: The current status of international double taxation dispute resolution -- 1.3.1. An unsuccessful MAP -- 1.3.2. The negative record of the EU Arbitration Convention -- 1.4. A long established taboo: The direct participation of the taxpayer -- 1.4.1. The Lindencrona/Mattsson proposal (1980) -- 1.4.2. The doctoral thesis of Mario Züger (2001) -- 1.4.3. The International Fiscal Association study (2004) -- 1.4.4. The doctoral thesis of Zvi Altman (2005) -- 1.5. A new system proposed (structure of the thesis) -- Part II: Private Parties in International Disputes: The Case of International Tax Disputes -- Introduction -- Chapter 2: Diplomatic Protection and International Tax Disputes: An Awkward Cohabitation of Two Strangers -- 2.1. Introductory remarks -- 2.2. The general framework: International law disputes and diplomatic protection -- 2.2.1. The concept of "dispute": When does a dispute exist? -- 2.2.2. The concept of "international": When does a dispute become international -- 2.2.2.1. International disputes between an individual and a foreign state -- 2.2.2.2. International disputes between an individual and his own state -- 2.3. The concept and nature of diplomatic protection -- 2.4. Diplomatic protection and the protection of taxpayers' rights in double taxation conventions -- 2.5. Conclusion -- Chapter 3: International Double Taxation Disputes as Disputes between the State(s) and the Taxpayer(s) -- 3.1. Introductory remarks -- 3.2. The particular characteristics of double taxation conventions.

3.2.1. The broad context: Double taxation conventions as part of international investment law -- 3.2.2. The function of double taxation conventions: Distribution of taxing powers between sovereign states -- 3.2.3. Double taxation conventions as a source of interests for the states and direct rights for the taxpayers -- 3.3. Private parties as "owners" of double taxation disputes (a substance-over-form approach) -- 3.3.1. The relationship between the taxpayer and his state of residence: Concurring or opposing interests? -- 3.3.2. Functional control of the claim -- 3.3.3. The catalytic role of the taxpayer in the rise of an international tax dispute -- 3.4. Multiple parties in international taxation disputes -- 3.4.1. The application of both the formal and substance criterion in order to identify the parties to a dispute -- 3.4.2. Limitations to the number of parties -- 3.5. Conclusion -- Chapter 4: A Comparative Perspective: Private Parties in International Law Disputes -- 4.1. Introductory remarks -- 4.2. Private parties in investment treaties' disputes -- 4.2.1. Bilateral investment treaties and direct taxation disputes -- 4.2.2. Multilateral investment treaties and direct taxation -- 4.2.2.1. Free trade agreements: Direct taxation matters and the NAFTA -- 4.2.2.2. The Energy Charter Treaty: Direct taxation matters and the ECT -- 4.2.3. Taxpayer participation in investment treaty arbitration: Some practical aspects -- 4.3. The WTO rules and the Dispute Settlement Understanding (DSU) -- 4.4. Conclusion -- Part III: Dispute Resolution and International Tax Disputes -- Chapter 5: "Access to an Effective Remedy" and International Tax Disputes - The Creation of Positive Obligations for the States -- 5.1. "Effective remedy" and "access to justice" in (international) tax matters in the universal human rights system.

5.1.1. The Universal Declaration of Human Rights (UDHR) -- 5.1.2. The International Covenant on Civil and Political Rights (ICCPR) -- 5.2. "Effective remedy" and "access to justice" in (international) tax matters in the regional human rights systems -- 5.2.1. The Inter-American system -- 5.2.2. The African System -- 5.2.3. The European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR) -- 5.2.3.1. Article 6 of the ECHR and tax matters: An overview of the current status -- 5.2.3.2. The application of fair trial guarantees to tax matters: An alternative route -- 5.3. The creation of positive obligations for the states: Access to an effective remedy for international tax disputes -- 5.4. Conclusion -- Chapter 6: "Access" to an "Effective Remedy": The Domestic Courts Option -- 6.1. Introduction -- 6.2. Recourse to domestic courts of one contracting state: One is none -- 6.2.1. The risk of non-execution of the decision in the other contracting state -- 6.2.2. The risk of lack of impartiality -- 6.3. Recourse (parallel or consecutive) to domestic courts of two contracting states: Two is too many -- 6.3.1. The costs of (multiple) judicial proceedings -- 6.3.2. Language barriers in litigation abroad -- 6.3.3. The length of the (combined) proceedings -- 6.3.3.1. The need for timely dispute resolution -- 6.3.3.2. Assessing the reasonableness of the length of the proceedings -- 6.3.3.2.1. Complexity of the case -- 6.3.3.2.2. The parties' conduct -- 6.3.3.2.3. The implications of the case for the applicant -- 6.3.3.2.4. Overall assessment -- 6.4. Conclusion: Access to domestic courts does not guarantee effectiveness for international tax dispute resolution -- Chapter 7: "Access" to an "Effective Remedy": The International Route -- 7.1. Introduction -- 7.2. The requirement of effectiveness.

7.2.1. Effectiveness of the double taxation conventions mechanism -- 7.2.2. Effectiveness of the EU Arbitration Convention mechanism -- 7.2.3. An overall assessment of the effectiveness of the international system -- 7.2.3.1. One common set of procedures -- 7.2.3.2. Final decision that binds two competent authorities -- 7.2.3.3. Resolution within a reasonable and predictable time -- 7.2.3.4. Low cost for the taxpayer and the tax administration -- 7.3. The requirement of "access" to an effective remedy -- 7.3.1. Taxpayer participation under the international dispute resolution system -- 7.3.1.1. The OECD Model system -- 7.3.1.2. The EU Arbitration Convention -- 7.3.2. Does the current level of taxpayer participation satisfy the requirement of "access" to an effective remedy -- 7.3.2.1. The impact of the absolute bar of individual access -- 7.3.2.2. The impact of the limited involvement of the taxpayer -- 7.3.2.3. An overall assessment: Is individual access to the international system required? -- 7.4. The requirement of access to a(n) (independent) "tribunal" -- 7.4.1. What qualifies as a(n) (independent) "tribunal" -- 7.4.1.1. The OECD Model "joint committee" and the EU Arbitration Convention "joint committee" -- 7.4.1.2. The OECD Model "arbitration panel" and the EU Arbitration Convention "advisory commission" -- 7.4.1.2.1. Power of decision -- 7.4.1.2.2. Independence -- 7.4.2. Proposed adjustments to meet the independence requirement -- Conclusions of Part III: Direct Taxpayer Access to International Tax Dispute Resolution Mechanisms -- Part IV: Summary and Conclusions -- Chapter 8: Redesigning the International Tax Dispute Resolution Mechanism -- 8.1. General remarks -- 8.2. A modern system for the resolution of international double taxation disputes -- 8.2.1. The basic structure: Compulsory MAP followed by compulsory international arbitration.

8.2.1.1. The administrative phase: Mutual agreement procedure -- 8.2.1.1.1. Initiation: Application by the taxpayer -- 8.2.1.1.2. Fair trial standards: Individual access and independence -- 8.2.1.1.3. The use of experts -- 8.2.1.1.4. Decision: Final and binding, depending on taxpayer's consent -- 8.2.1.2. The judicial phase: Multiparty arbitration -- 8.2.1.2.1. Initiation: Automatic on taxpayer's request -- 8.2.1.2.2. Multiple parties in international taxation arbitration proceedings -- 8.2.1.2.3. Independence of the arbitral tribunal -- 8.2.1.2.4. Decision: Final, reasoned, public, and binding -- 8.2.2. A less legalistic variation: An enhanced MAP -- 8.2.2.1. Taxpayer participation -- 8.2.2.2. Independence -- 8.2.3. A more legalistic variation: MAP and international (tax) court -- 8.2.3.1. The administrative phase: MAP -- 8.2.3.2. The judicial phase: International (tax) court -- 8.2.3.2.1. Adjudication by an international (tax) court -- 8.2.3.2.2. Reference for a preliminary ruling -- Chapter 9: Taxpayer Participation in DTC Dispute Resolution in a Nutshell -- Bibliography -- Table of Cases.

The book discusses an enhanced MAP and arbitration procedure proposing direct taxpayer participation in multiparty proceedings as the way forward in international tax dispute resolution.

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.

There are no comments on this title.

to post a comment.

© 2024 Resource Centre. All rights reserved.