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Issue No. 1 - 2018 of the World Tax Journal is now available online.

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Number 1 - 2018 contains the following:
 

Possible Consequences of Brexit in the Area of Indirect Taxation: Why Prime Minister May Talks about a Hard Brexit, but Really Needs a Soft Brexit!

Servaas van Thiel and Marie Lamensch

The Brexit referendum of June 2016 gave rise to tremendous confusion in the United Kingdom, the European Union and internationally. In her subsequent presentations and White Papers, Prime Minister May appeared to be trying to calm the political waters at home by reassuring the people of Britain that “Brexit is Brexit” and that UK sovereignty and control of immigration would take precedence over trading with the European Union. The objective of this paper is to explain that, even though these statements may have served a domestic political purpose, a hard Brexit – under which the United Kingdom would become just a third country without any preferential economic relations with the European Union – would reintroduce significant trade obstacles that should not be taken lightly. This paper focuses in particular on the indirect tax obstacles for UK exports to the European Union, including customs duties and related procedures, the harmonized value added tax system and the loss of protection against indirect tax discrimination. The overall conclusion is that a hard Brexit will have a considerable cost for UK businesses and for the UK economy in general.

Is Mediation the Panacea to the Profusion of Tax Disputes?

Diana van Hout

Several countries are intending to implement mediation in their domestic tax law procedures in order to deal with an increasing amount of appeals. This article researches how the principles of mediation should be applied in tax law in order to achieve an effective dispute resolution procedure. For this research, the author compared four different countries that have many years of experience with mediation in substantive tax disputes. The study follows a multidisciplinary perspective to explain why certain choices regarding mediation in tax law have failed while others have succeeded. This article will outline the effectiveness of mediation as a dispute resolution procedure in tax law.

The Ombudsman and the Process of Resolution of International Tax Disputes – Protecting the “Invisible Party” to the MAP

Katerina Perrou

This article explores the possible involvement of tax specialist ombudsmen in the mutual agreement procedure (MAP). With the current level of development of the MAP still facing criticism for a lack of efficiency and transparency, and the arbitration only being adopted by a handful of states, alternative solutions should be considered in order to enhance the MAP, while adequately protecting taxpayer rights.

The Fragmentation of Taxpayers’ Rights in International Dispute Resolution Settings: Healing Anxieties through Judicial Dialogue

Ricardo García Antón

The current political transformations towards more transparency and efficiency in the struggle against tax avoidance schemes pervade our national governments, which blindly enforce the international standards at any cost. In this turmoil, the protection of taxpayers’ basic rights has been completely neglected. In response, several scholars and institutions have powerfully argued the need to elaborate a multilateral taxpayer bill of rights in taxation. In the author’s opinion, these attempts must be supported with an analysis of the judicial adjudication of taxpayers’ rights. In the realm of adjudication by international courts and tribunals, the author sheds light on how the phenomenon of fragmentation (separate normative frameworks and a proliferation of separated adjudicated bodies) triggers endemic taxpayer anxieties. This article goes further to explore potential solutions for these anxieties that will inevitably lead to strengthening the judicial dialogue.

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