Dispute Resolution under Tax Treaties and Beyond

Dispute Resolution under Tax Treaties and Beyond
Dispute Resolution under Tax Treaties and Beyond is a detailed and comprehensive study on tax dispute resolution mechanisms, with a specific focus on tax treaty disputes.

Why this book?

Dispute Resolution under Tax Treaties and Beyond is a detailed and comprehensive study on tax dispute resolution mechanisms, with a specific focus on tax treaty disputes. It includes the reports presented at the annual conference held in Milan in November 2022, together with four selected issues addressed solely in ad hoc contributions delivered by younger academics and practitioners and individual country reports.
First, the book thoroughly examines the mutual agreement procedure (MAP) and arbitration under article 25 of the OECD Model. 
Beginning with article 25(1), the book first focuses on (i) persons entitled to make a MAP request; (ii) cases that can be the subject of a MAP request; and (iii) acceptance or denial of a MAP request and related remedies.  
The book then moves to article 25(2), where interaction between MAP and domestic procedures and involvement of domestic courts in the MAP process are scrutinized. 
The book then highlights the differences between the MAP provided for by article 25(1) and (2) and those provided for by article 25(3) and the interpretative value of MAPs concluded under paragraph 3. The way in which competent authorities may consult together for the resolution by mutual agreement of a case under article 24(4) is also examined. 

The scope of arbitration under the OECD and UN Model provisions is also discussed, including an in-depth analysis of the coordination with the EU Dispute Resolution Directive and the EU Arbitration Convention.
Furthermore, the book deals with the resolution of disputes arising from the interpretation and application of the GloBE rules relating to Pillar Two, as well as suggestions to improve taxpayers’ rights in the context of both MAPs and tax treaty arbitration and, more in general, to improve the whole procedure by drawing inspiration from dispute resolution mechanisms adopted in other domestic or non-tax treaty rules. 

Finally, as mentioned earlier, individual country reports provide an in-depth analysis of the whole set of treaty dispute resolution mechanisms related to taxes of several EU and non-EU Member States, namely Belgium, Brazil, Canada, Denmark, Finland, France, Germany, India, Italy, the Netherlands, Norway, South Africa, Spain, Switzerland, the United Kingdom and the United States.

This book provides a unique and detailed analysis of some of the most important issues concerning tax dispute resolution mechanisms, with a special focus on tax treaty disputes. As such, it is an essential reference for international tax students, practitioners and academics.

Chapters and Authors Insights


This book is part of the EC and International Tax Law Series

View other titles in the series


Sample excerpt, including table of contents

List of Contributor(s)

Timothée Affolter, Philip Baker, Rhys Bane, Joachim M. Bjerke, Alexander Bosman, Mukesh Butani, Mateus Calicchio Barbosa, Matteo Cataldi, Giuseppe Corciulo, Robert Danon, Bo Darling Larsen, Julian Davidsen, Filip Debelva, Nir Fishbien, Ricardo García Antón, Barry Ger, Bruno Gibert, Daniel Gutmann, Lenni Hangaard Jensen, Werner Haslehner, Johann Hattingh, Arthur Kristoffersen, Daniel Liebchen, Michael H. Lubetsky, Guglielmo Maisto, Ascención Maldonado García-Verdugo, Benjamin Malek, Adolfo Martín Jiménez, Philippe Martin, Ryan McMahon, Arne Møllin Ottosen, Céline Pasquier, Pasquale Pistone, Frank Pötgens, Merja Raunio, Francesco Ricci, Valentin Rolle, Jacques Sasseville, Luís Eduardo Schoueri, Jonathan Schwarz, Mirko Severi, Lukasz Stankiewicz, Noemi Strotkemper, Alessandro Turina, Michele Vannucci, Stef van Weeghel, Dominic Vines

Dispute Resolution under Tax Treaties and Beyond
Chapter 1: Paragraph 1 of Article 25 of the OECD Model – Persons Entitled to MAP
Chapter 2: Actions of One or Both Contracting States
Chapter 3: The Meaning of “Result or Will Result in Taxation Not in Accordance with the Provisions of This Convention”
Chapter 4: Time Limits for Submitting the Case
Chapter 5: Acceptance and Denial of MAP Requests and Related Remedies
Chapter 6: Judicial Control of the MAP Process
Chapter 7: A Judicial Experience on MAPs in the Context of the Domestic Legal System
Chapter 8: The Resolution of “Difficulties” or “Doubts” Related to the Interpretation and Application of a Tax Treaty and Consultation in Cases Not Provided for in the Treaty
Chapter 9: Dangerous Transplantation: Importing Big Government into Article 3(2) of the 2017 OECD Model Tax Convention
Chapter 10: Scope of Arbitration under the OECD and UN Model Provisions
Chapter 11: Joint Commission and Consultation
Chapter 12: Procedural Aspects of Arbitration
Chapter 13: Coordination of Tax Arbitration Instruments and Their Interaction with EU Law
Chapter 14: The OECD/G20 Global Minimum Tax and Dispute Resolution: A Workable Solution Based on Article 25(3) of the OECD Model, the Principle of Reciprocity and the GloBE Model Rules
Chapter 15: Transparency and Dispute Resolution
Chapter 16: Improving Taxpayers’ Rights in the Settlement of Cross-Border Tax Disputes
Chapter 17: The Relation between Investment Treaties and Tax Treaties: Some considerations based on articles 30 and 59 of the Vienna Convention on the Law of Treaties
Chapter 18: Dispute Resolution: Quo Vadis?
Chapter 19: Belgium
Chapter 20: Brazil
Chapter 21: Canada
Chapter 22: Denmark
Chapter 23: Finland
Chapter 24: France
Chapter 25: Germany
Chapter 26: India
Chapter 27: Italy
Chapter 28: Netherlands
Chapter 29: Norway
Chapter 30: South Africa
Chapter 31: Spain
Chapter 32: Switzerland
Chapter 33: United Kingdom
Chapter 34: United States