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Dispute Resolution under Tax Treaties
As the interrelationship among tax bases continues to parallel the rapid development of the global economy, disputes among governments as to their right to tax international trade and investments under income tax treaties are expected to increase in number and scope.
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- Title:
Dispute Resolution under Tax Treaties. Doctoral Series - Vol. 11
- Author(s):
Dr Zvi Daniel Altman
- Date of publication:
May 2006
- ISBN:
978-90-76078-94-6
- Type of publication:
Book
- Number of pages:
512
- Terms:
Price includes delivery. View purchase information
- Price:
- € 130 / $ 158 (VAT excl.)
- tab_1
- Title:
Dispute Resolution under Tax Treaties. Doctoral Series - Vol. 11
- Author(s):
Dr Zvi Daniel Altman
- Date of publication:
May 2006
- ISBN:
978-90-76078-94-6
- Type of publication:
Online book
- Number of pages:
512
- Access:
Up to five users. View purchase information
- Price:
- € 130 / $ 158 (VAT excl.)
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Special offer
Order 2 books from the Doctoral Series and receive a 20% discount. Order 3 or more books and receive a 30% discount. Not available in combination with any other discount. Single copy only.
- Dispute Resolution under Tax Treaties
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Winner of the 2006 Mitchell B Carroll Prize. Awarded by the International Fiscal Association (IFA).
This study takes an in-depth look at the mechanisms used to resolve such disputes and how they interact with the interests of the various parties involved in the process. The study presents an analysis of the available literature, supplemented by statistical data from North America, Europe and Asia. Analysis of this data leads to interesting insights into the way the dispute resolution process functions when it is applied in different contexts.The study concludes by suggesting the creation of a new mechanism for the resolution of tax treaty-related disputes, and advocates, in part, the establishment of a new international organization with links to domestic judicial networks. This mechanism is then subjected to the same common framework analysis and checklist used in earlier parts of the study. The analysis suggests how such a mechanism would mitigate some of the most formidable challenges associated with the current dispute resolution procedures.Downloads
This book is part of the IBFD Doctoral Series
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Main contents
- Chapter One: Defining the research questions
- Chapter Two: Quantitative Analysis - The Empirical Evidence
- Chapter Three: Domestic Institutional Design and the Intent of Tax Treaties
- Chapter Four: Beyond International Anarchy
- Chapter Five: Current Procedures and the Need for Change
- Chapter Six: Arbitration the - Ugly Duckling
- Chapter Seven: Designing the New Institution: Objectives, Suggested Procedures, and Analysis
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