Price: € 99 / $ 126
Pages: 276
Published: 2001
ISBN:  90-76078-52-1

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Arbitration under Tax Treaties - Improving Legal Protection in International Tax Law
Author: Dr Mario Züger - Doctoral Series: Vol. 5

Summary

The current mutual agreement procedures cannot satisfactorily solve all tax disputes arising in the application of double tax conventions. To improve the legal protection of the taxpayer in connection with international tax law, some countries have already added arbitration clauses to newly negotiated tax treaties. Within the EU, the Arbitration Convention protects taxpayers in transfer pricing disputes, and the ECJ is called upon to decide tax treaty conflicts under recent tax treaties. The ICC proposed a model arbitration provision. This book provides an in-depth analysis of several concluded and proposed dispute resolution methods.

View sample chapter    |    View table of contents

Main contents

  • The current lack of legal protection in tax treaty law and the basic structure of tax treaty disputes
  • Non-mandatory arbitration provisions of 50 existing tax conventions
  • Mandatory arbitration in tax treaty matters
  • The use of international courts for resolving tax disputes
  • Recent proposals to introduce preliminary procedures in tax treaty law
  • Alternative methods of dispute resolution in recent treaty practice
About the author
Dr Mario Züger works in the Tax Department of Freshfields Bruckhaus Deringer. He received the Mitchell B. Carroll Prize 2001 of the IFA and the Austrian Wolf Theiss Award 2002 for his dissertation.
About IBFD Academic Council
IBFD Doctoral Series is an initiative of IBFD Academic Council, a body established in 2000 to promote the discussion of international tax law at a high academic level and to stimulate the academic activities of IBFD. The Academic Council evaluates projects according to the sole criterion of their academic quality. Its members are appointed from among prominent academics and senior IBFD research staff members.
Every thesis published in this series has been reviewed by the Academic Council to ensure that it is of a high quality.
Other books in IBFD Academic Council's Doctoral Series:

      by Dr Zvi Daniel Altman

      by Luc De Broe
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  1. Dispute Resolution under Tax Treaties [book]
  2. Tax Treaties Workshop [course]
  3. Tax Treaty Case Law [online]
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