Alternative Dispute Resolution and Tax Disputes

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Alternative Dispute Resolution and Tax Disputes

9781803920375 Edward Elgar Publishing
Edited by Werner Haslehner, ATOZ Chair for European and International Tax Law, University of Luxembourg, Luxembourg, Timothy Lyons KC, Barrister at 39 Essex Chambers, London, UK, Katerina Pantazatou, Associate Professor of Tax Law, Faculty of Law, Economics and Finance, University of Luxembourg, Luxembourg, Georg Kofler, Professor of Tax Law and Alexander Rust, Professor of Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria
Publication Date: 2023 ISBN: 978 1 80392 037 5 Extent: 368 pp
Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system.

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Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system.

Key Features:

· Comprehensive analysis of the existing tax treaty framework and their application to MAP and arbitration

· Up-to-date guidance on the best practices in alternative dispute resolution to ensure effective and efficient dispute resolution

· Original insights from dispute resolution mechanisms found in non-tax areas such as trade and investment law

· In-depth discussion of primary and secondary EU law rules on tax dispute resolution, including implications of EU general principles, fundamental rights and internal market rules

Identifying some of the new issues in tax arbitration and offering views on how to tackle them in the most appropriate way, this book will be a key resource for tax law practitioners looking for the latest insights on how to navigate the legal framework for alternative tax dispute resolution. Students and academics focusing on commercial and tax law will also benefit from this detailed guide.

Contributors
Contributors: Robert Danon, Sjoerd Douma, Javier García Olmedo, Arno Gildemeister, Daniel Gutmann, Werner Haslehner, Alexia Kardachaki, Georg Kofler, Timothy Lyons, Peter Nias, Katerina Pantazatou, Katerina Perrou, Alexander Rust, Paloma Schwarz, Laura Turcan
Contents
Contents:

Preface xii

1 The future of international tax dispute resolution post-BEPS and MLI 1
Daniel Gutmann
2 What disputes does a MAP resolve? 17
Katerina Pantazatou
3 Post-BEPS arbitration: last best offer versus reasoned opinion 41
Alexia Kardachaki and Sjoerd Douma
4 Best practices for competent authorities to ensure effective and efficient arbitration 68
Laura Turcan
5 The EU Dispute Resolution Directive 103
Georg Kofler and Alexander Rust
6 Tax arbitration and the EU treaties 130
Werner Haslehner
7 Taxpayers and their rights in alternative tax dispute resolution 151
Katerina Perrou
8 Enforcement and judicial control of arbitration decisions 171
Paloma Schwarz
9 Alternative dispute resolution through mediation 188
Peter Nias
10 Relation between dispute resolution under double taxation conventions and investment treaties
215
Robert J. Danon
11 The independence and impartiality of arbitrators 236
Arno E. Gildemeister
12 Lessons from investment treaty arbitration 255
Javier García Olmedo
13 Reflections on dispute resolution under GATT and the WTO and double tax treaty disputes 283
Timothy Lyons

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