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TAXATION DISPUTES AND RESOLUTION MECHANISM

Author : Dr. (Adv) Priyanka Shokeen

Publisher : Casa Editorial

Page : 250 pages

File Size : 43,53 MB

Release :

Category : Business & Economics

ISBN : 8197765898

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Book Description

This book on Taxation Dispute Resolution Mechanism with Special Reference to International Trade explores the intricate legal and procedural frameworks governing tax-related conflicts in global commerce. It delves into the What is dispute and how it can effect any economy it also delves into intersection of tax law and international trade, analyzing the mechanisms designed to resolve disputes between multinational corporations and tax authorities. Key areas include bilateral and multilateral treaties, such as the OECD Model Tax Convention, and how they address tax evasion, double taxation, and transfer pricing issues. The book also examines arbitration and mediation as effective tools for resolving such disputes, comparing various countries' approaches and international organizations' roles in shaping dispute resolution frameworks. In the context of globalization, your book highlights the growing complexity of tax-related disagreements, emphasizing the need for streamlined processes to promote trade without compromising tax compliance. The work provides a critical analysis of case law, treaties, and dispute settlement mechanisms to guide practitioners, policymakers, and academics.



Dispute Resolution Under Tax Treaties

Author : Zvi Daniel Altman

Publisher : IBFD

Page : 498 pages

File Size : 24,68 MB

Release : 2005

Category : Arbitration and award, International

ISBN : 9076078947

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Book Description

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. 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. A comprehensive common framework of analysis, based on a checklist for governments, international organizations and taxpayers, is also developed in the study. This framework lists the main advantages and disadvantages of treaty-related international income tax dispute resolution procedures. The checklist is formulated with the aim to assist readers informing policies and in arguing positions, taking into account the subjective value given by each reader to each listed item. 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.



The Resolution of International Tax Disputes

Author : David Rüll

Publisher : Kluwer Law International B.V.

Page : 263 pages

File Size : 24,66 MB

Release : 2024-06-10

Category : Law

ISBN : 9403520981

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Book Description

The number of international tax disputes is constantly increasing. This is a logical consequence of the pressure that is exerted on the global tax system by a rise in the number of internationally active and mobile taxpayers and tax competition between states on the one hand. On the other hand, the implementation of measures to tackle base erosion and profit shifting (BEPS) by multinational enterprises already gives rise to further disputes and another increase of disputes might arise from the latest reforms of the international tax system, namely the Two-Pillar-Solution to address the tax challenges arising from the digitalisation of the economy. Against this background, the time is right for an institutionalised international tax dispute resolution mechanism that takes into account the interests of taxpayers, states, and the public and allows for a swift and binding resolution of international tax disputes ¬– exactly what this timely and thoroughgoing book offers. A comprehensive overview of existing international tax dispute resolution mechanisms – and an analysis of their procedural rules, advantages, and disadvantages – leads to a deeply informed proposal on how they can be further developed in a way that ensures greater fairness and equity for all stakeholders. Among the lines of conflict that characterise international tax disputes, the author sheds clear light on how improvements in the design of dispute resolution mechanisms may be found. This includes these questions: How should a dispute resolution mechanism be structured? Should there be a mandatory resolution if the states cannot agree? In which way should taxpayers participate in the procedure? Should agreements and decisions be published? Should there be an institution to administer the procedure? The book concludes with a draft convention that would implement the author’s suggestions. Tax lawyers and other tax professionals worldwide, as well as national tax authorities, will benefit greatly from this book. They will deepen their understanding of the variety of existing tax dispute resolution mechanisms and discover ways to strengthen them. Academics will find ample room to reflect on the key design elements of such mechanisms and how to improve them.



Tax Treaty Dispute Resolution

Author : Rachna Matabudul

Publisher : Kluwer Law International B.V.

Page : 256 pages

File Size : 48,29 MB

Release : 2023-11-07

Category : Law

ISBN : 9403534176

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Book Description

Stakeholders in the international taxation community agree that existing dispute resolution processes are in serious need of improvement, and a global consensus must be achieved. This book offers a potential restructuring of the tax treaty dispute resolution system based on a comparative analysis of the dispute resolution mechanisms under tax treaties, as prescribed in the OECD and UN models, on the one hand, and the UN Law of the Sea Convention (LOSC) on the other. This comparative study is the first of its kind and is premised on certain key geopolitical similarities that underpin the international tax regime (ITR) and the law of the sea regime while taking into consideration the differences in the institutional context of both regimes. The author proposes a new tax treaty dispute resolution system based on the LOSC system for resolving multilateral tax disputes, focusing on the following: mapping of the institutional arrangements that make up the dispute resolution mechanisms to understand how each system works; comparative analysis of the patterns of interaction and outcomes generated across the two dispute resolution systems to identify relevant aspects of the LOSC system that may be adapted in the ITR to improve tax treaty dispute resolution; and analysis of the inclusivity levels across the decision-making structures under each system to identify specific consensus-building techniques that may facilitate the implementation of the new proposed tax treaty dispute resolution system and also enhance international cooperation across the ITR. The proposed restructuring of the tax treaty dispute resolution system expands the existing mutual agreement procedure and forms a comprehensive legal framework that aims to achieve a more effective, predictable and equitable resolution of multilateral tax disputes in the 21st-century ITR by striking a balance between countries’ right to tax sovereignty and the rule of law. Just as the design of the dispute resolution system under the LOSC paved the way for universal consensus of the Convention among almost 160 countries, the author’s new tax treaty dispute resolution system also offers a solid foundation for consensus-building towards a universal treaty in the ITR. Everyone concerned with international tax dispute resolution – whether policymaker, in-house counsel, national tax authority official, judge, tax lawyer or academic – will find the truly valuable analysis here, not elsewhere.



Alternative Dispute Resolution and Tax Disputes

Author : Werner Haslehner

Publisher : Edward Elgar Publishing

Page : 369 pages

File Size : 30,75 MB

Release : 2023-01-20

Category : Law

ISBN : 1803920386

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Book Description

Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system.



Transfer Pricing and Dispute Resolution

Author : Anuschka Bakker

Publisher : IBFD

Page : 807 pages

File Size : 33,43 MB

Release : 2011

Category : Dispute resolution (Law).

ISBN : 9087221002

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Book Description

This book addresses the complexity, valuation and administrative nuances, and cultural impacts of resolving this significant cross-border issue when tax disputes arise. In recent years, transfer pricing has become in financial terms the most important tax issue faced by multinational companies and tax authorities worldwide. In times of economic downturn, as experienced in recent years, when tax authorities are challenged for revenue, the handling of these issues requires great care, skill, creativity and a true awareness of the ramifications confronting each tax jurisdiction. This book sets out in detail not only the general laws in each tax jurisdiction impacted by the multinational companies' transfer pricing practices, but also the ancillary concerns of how the issue is interpreted locally as well as related to the OECD Guidelines; the varied approaches to administrative resolution of these issues, including specific alternative dispute resolution mechanisms and the effective uses of advance pricing agreements; correlative adjustment procedures in the event of transfer pricing adjustments; cross-border exchange of information concerns; and how to proceed to litigation if all else fails administratively. It is here that the book delves into the specific procedures for litigation in each country which must be evaluated as part of the overall strategy for controversy resolution. Unfortunately, today litigation is on the rise in numerous jurisdictions and the presumption of an administrative resolution is no longer correct. An additional feature of this book is how practical anecdotes are intertwined into the analysis to give the reader a sense of pragmatism for these issues. To this point, there are the various case studies which highlight the technicalities of the local rules, customs, and practices.



Making Tax Dispute Resolution Mechanisms More Effective ─ The Base Erosion and Profit Shifting Project and Beyond

Author : Julien Chaisse

Publisher :

Page : 50 pages

File Size : 25,10 MB

Release : 2017

Category :

ISBN :

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Book Description

The OECD's goal in Action 14 of the BEPS Action Plan -- of making dispute resolution mechanisms more effective -- is a major aspect of the evolving transnational regime for tax. One of the most central questions is whether mandatory arbitration will be established. As international taxation is entering a new era, it is important to consider the possible models and practices that could be used to develop a robust arbitration mechanism to address tax disputes. This Article focuses on the key aspects (both procedural and substantive) of international investment arbitration and places them in the context of the current debate on international tax disputes. The aim is to review the core aspects of investment arbitration to see which (and to what extent) procedures may fit the global tax policy aspirations. Overall, when we compare tax treaty arbitration to arbitration of investment disputes, what are the advantages and disadvantages for governments and taxpayers/foreign investors of these systems (e.g., transparency, appointment of arbitrators, excess of authority, third party funding, treaty shopping, publication of awards, independence of arbitrators, etc.)? In order to reach a sustainable mechanism which could find support from both sides, which lessons can be learned from arbitration of investment disputes? In other words, which specific practices in the arbitration of investment disputes should and should not be adopted in tax treaty arbitration? To answer these questions, this Article reviews the restrictions in the scope of arbitrable issues under both tax and investment treaties. It also looks at the enforcement of international awards. The Article also explores the role of national courts and considers the initiation of international disputes and the role of States. The analysis is then further expanded to discuss the recurring issue of the costs of arbitration. Finally, the conclusion summarizes the advantages and disadvantages of international arbitration to address transnational tax issues.



International Tax Disputes

Author : Hans Mooij

Publisher : Edward Elgar Publishing

Page : 361 pages

File Size : 25,65 MB

Release : 2024-06-05

Category : Law

ISBN : 1035317044

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Book Description

Bringing together global experts from diverse legal backgrounds, this comprehensive book offers a rigorous analysis of the complexity of resolving and preventing international tax disputes, covering arbitration, mediation, and dispute management. Presenting an authoritative overview of international tax disputes, this book will be indispensable to practitioners in corporate and international tax, controversy and dispute specialists, and investment arbitration lawyers.



Tax Dispute Resolution Mechanisms in Developed and Developing Countries

Author : Edward Koos

Publisher :

Page : pages

File Size : 15,37 MB

Release : 2014

Category :

ISBN :

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Book Description

Tax dispute resolution mechanisms (TDRMs), which encompass the institutions and procedures established to resolve tax disputes, are a critical component of effective tax systems. In many countries TDRMs function in an efficient and transparent manner. However, in other countries TDRMs may be (or perceived to be) inefficient and biased, and may contribute to lower taxpayer compliance and tax revenue leakage. Considerable scholarship has been devoted to the discussion of substantive tax policy and to selected tax administration issues, such as audit and collection practices. Less attention has been devoted to the examination of domestic TDRMs, particularly in a developing country context. This paper contributes to the conceptual understanding of TDRMs by providing a descriptive framework that identifies, and describes the implications of, factors at both administrative and judicial appeal levels that affect the design and functionality of domestic TDRMs. Factors are divided into three primary categories: (1) tax dispute resolution institutions (e.g., administrative review boards and courts); (2) tax dispute resolution procedures; and (3) other factors (e.g., culture, capacity and corruption) that may influence the effectiveness of tax dispute resolution mechanisms. This descriptive analysis can contribute to the development of a normative framework for tax, as well as non-tax, dispute resolution mechanisms.



The Portuguese Tax Arbitration Regime

Author : Nuno Villa-Lobos

Publisher : Leya

Page : 491 pages

File Size : 24,33 MB

Release : 2015-07-01

Category : Law

ISBN : 9724061493

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Book Description

Administrative and tax arbitration – grounds and ethical perspective, Manuel Santos Serra Post-modern state, tax law and alternative dispute resolution mechanisms, Joaquim Freitas da Rocha Principles of tax arbitration, João Sérgio Ribeiro The special nature of tax arbitration courts, Nuno Villa-Lobos and Tânia Carvalhais Pereira The material scope of tax arbitration, Paula Rosado Pereira Submission of contributions and levies to tax arbitration courts: present or future? Leonardo Marques dos Santos Joinder of claims and joinder of plaintiffs under tax arbitration, Pedro Miguel Braz Tax arbitration procedure – The subsidiary law, Alexandra Martins and Rita Sousa Tax Arbitration Courts or Tax Judicial Courts: which to choose and what to consider? Francisco Sousa da Câmara An economist’s perspective of tax arbitration in Portugal, António Martins The portuguese experience of tax arbitration - a personal view, Clotilde Celorico Palma The reference for a preliminary ruling of Court of Justice in Portuguese tax arbitration, João Menezes Leitão Tax arbitration courts and preliminary references, Francisco Pereira Coutinho Tax arbitration and the judicial review of automatically exchanged information, Fernando Lança Martins Tax arbitration in oil and gas contracts, Tiago Pedro Rodrigues Arbitration and Brazilian Tax Law: overcoming the dogma of unwaivable tax liability, Leonardo Varella Giannetti and Marciano Seabra de Godoi The taxpayer’s council as an alternative for the resolution of tax conflicts: a precursor of tax arbitration in the Brazilian legal system?, João Ricardo Catarino, Leonardo Varella Giannetti and Luciano Gomes Filippo Resolving international tax disputes: The Emerging role of arbitration and the Portuguese example, C. David Swenson, Crystal A. Thorpe and Jaime Carvalho Esteves