International Arbitration in Tax Matters
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This book contributes to the ongoing debate on how to resolve cross-border tax disputes by examining the concerns put forward against arbitration and exploring possible solutions.
Why this book?
The last two decades have seen an unprecedented integration of national economies, the emergence of new players and the growth of global corporations. These forces of globalization have an impact on all aspects of economic life. Tax has not been immune to these pressures – it has become increasingly challenging to operate national tax systems in a borderless world. Politicians, the press and citizens have engaged in an intense debate on whether multinational enterprises (MNEs) are paying their fair share of the tax burden and whether the tax they pay in each of the jurisdictions in which they operate reflects where the value is created. All these developments have been accompanied by an intensification of tax competition, with countries using their tax systems to attract increasingly mobile economic activities.
The lack of a globally accepted set of rules to govern the taxation of MNEs has led to a very significant increase in cross-border tax disputes. Yet, little has changed in the way that governments try to resolve them. The mutual agreement procedures (MAPs) found in tax treaties are the main mechanism to resolve such disputes. Despite some improvements in the MAP process, a MAP is slow and the number of unresolved cases continues to grow, which has led to an increase in unrelieved double taxation. In today’s uncertain economic environment, MNEs have the right to expect that differences of views between national tax authorities will be resolved in a principled and timely manner.
This publication brings together the main papers discussed at a conference in January 2015 at the Vienna University of Economics and Business (WU). It examines the concerns put forward against arbitration and explores possible solutions. This book aims to contribute to the ongoing debate on how to resolve cross-border tax disputes.
International Arbitration in Tax Matters
DOI: https://doi.org/10.59403/2mybtt4
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Chapter 1: Introduction: Taking the Debate Forward
DOI: https://doi.org/10.59403/2mybtt4001
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Chapter 2: Overview of the Existing Mechanisms to Resolve Disputes and Their Challenges
DOI: https://doi.org/10.59403/2mybtt4002
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Chapter 3: Alternative Dispute Resolution in International Tax Law – The View of Business
DOI: https://doi.org/10.59403/2mybtt4003
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Chapter 4: Enhancing the Mutual Agreement Procedure by Adopting Appropriate Arbitration Provisions
DOI: https://doi.org/10.59403/2mybtt4004
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Chapter 5: The Scope of Arbitration under Tax Treaties
DOI: https://doi.org/10.59403/2mybtt4005
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Chapter 6: Baseball Arbitration in Comparison to Other Types of Arbitration
DOI: https://doi.org/10.59403/2mybtt4006
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Chapter 7: Mandatory Arbitration of Disputes Pursuant to Tax Treaties: The Experience of the United States
DOI: https://doi.org/10.59403/2mybtt4007
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Chapter 8: Arbitration and Constitutional Issues
DOI: https://doi.org/10.59403/2mybtt4008
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Chapter 9: Arbitration and International Institutions
DOI: https://doi.org/10.59403/2mybtt4009
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Chapter 10: Pioneers in Tax Arbitration
DOI: https://doi.org/10.59403/2mybtt4010
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Chapter 11: Participation of the Taxpayer in MAP and Arbitration: Handicaps and Prospects
DOI: https://doi.org/10.59403/2mybtt4011
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Chapter 12: Arbitrators, Qualifications and Features by Design
DOI: https://doi.org/10.59403/2mybtt4012
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Chapter 13: Some Thoughts on Procedural Rules in International Tax Arbitration
DOI: https://doi.org/10.59403/2mybtt4013
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Chapter 14: Implementation of Arbitration Decisions in Domestic Law
DOI: https://doi.org/10.59403/2mybtt4014
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Chapter 15: Arbitration and Publication of Decisions
DOI: https://doi.org/10.59403/2mybtt4015
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Chapter 16: How Final Are Arbitration Decisions?
DOI: https://doi.org/10.59403/2mybtt4016
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Chapter 17: Arbitration in Tax Treaty Law and Arbitration under Bilateral Investment Treaties
DOI: https://doi.org/10.59403/2mybtt4017
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Chapter 18: Preparing for Epochal Change in International Taxation: Developing a Consensus for Arbitration
DOI: https://doi.org/10.59403/2mybtt4018
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Chapter 19: International Tax Arbitration and Developing Countries
DOI: https://doi.org/10.59403/2mybtt4019
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Chapter 20: Establishing a New International Framework
DOI: https://doi.org/10.59403/2mybtt4020
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List of Contributors
DOI: https://doi.org/10.59403/2mybtt4021
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Other Titles in the WU Institute for Austrian and International Tax Law – Tax Law and Policy Series
DOI: https://doi.org/10.59403/2mybtt4022
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Prof. Dr Dr h.c. Michael Lang is Head of the Institute for Austrian and International Tax Law at the WU (Vienna University of Economics and Business) and Academic Director of both the LLM Program in International Tax Law and of the Doctoral Program in International Business Taxation (DIBT) of this university. He is President of the Austrian Branch of the International Fiscal Association (IFA) and has been a visiting professor at a number of universities.
Prof. Dr Jeffrey Owens is Head of the WU Global Tax Policy Center of the Institute for Austrian and International Tax Law. He has successfully combined an academic career (Visiting Professor at the American University of Paris, Bocconi University (Milan) and Queen Mary’s University, London) with his career as an international civil servant. His focus has been on tax policy and tax administration, with emphasis on international taxation and related domestic issues. He has established a major taxation programme at the OECD and developed extensive OECD contacts with non-member countries.
Assistant Editor(s)
Mag.iur. Jasmin Kollmann, BA, is a research and teaching assistant and PhD candidate at the Institute for Austrian and International Tax Law of the WU in Vienna.
Laura Turcan, LLM, is a research and teaching assistant and PhD candidate at the Institute for Austrian and International Tax Law of the WU in Vienna.
This book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series
