Del i serien Elgar Tax Law and Practice series

Alternative Dispute Resolution and Tax Disputes

Inbunden, Engelska, 2023

AvWerner Haslehner,Timothy Lyons,Katerina Pantazatou,Georg Kofler,Alexander Rust

3 369 kr

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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.Key Features:Comprehensive analysis of the existing tax treaty framework and their application to MAP and arbitrationUp-to-date guidance on the best practices in alternative dispute resolution to ensure effective and efficient dispute resolutionOriginal insights from dispute resolution mechanisms found in non-tax areas such as trade and investment lawIn-depth discussion of primary and secondary EU law rules on tax dispute resolution, including implications of EU general principles, fundamental rights and internal market rulesIdentifying some of the new issues in tax arbitration and offering views on how to tackle them in the most appropriate way, this book will be a key resource for tax law practitioners looking for the latest insights on how to navigate the legal framework for alternative tax dispute resolution. Students and academics focusing on commercial and tax law will also benefit from this detailed guide.

Produktinformation

Utgivningsdatum2023-04-28
Mått169 x 244 x undefined mm
FormatInbunden
SpråkEngelska
SerieElgar Tax Law and Practice series
FörlagEdward Elgar Publishing Ltd
ISBN9781803920375

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Edited by Werner Haslehner, ATOZ Chair for European and International Tax Law, University of Luxembourg, Luxembourg, Timothy Lyons KC, Barrister at 39 Essex Chambers, London, UK, Katerina Pantazatou, Associate Professor of Tax Law, University of Luxembourg, Luxembourg, Georg Kofler, Professor of International Tax Law and Alexander Rust, Professor of Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria

Contents:Preface xii1 The future of international tax dispute resolution post-BEPS and MLI 1Daniel Gutmann2 What disputes does a MAP resolve? 17Katerina Pantazatou3 Post-BEPS arbitration: last best offer versus reasoned opinion 41Alexia Kardachaki and Sjoerd Douma4 Best practices for competent authorities to ensure effective and efficient arbitration 68Laura Turcan5 The EU Dispute Resolution Directive 103Georg Kofler and Alexander Rust6 Tax arbitration and the EU treaties 130Werner Haslehner7 Taxpayers and their rights in alternative tax dispute resolution 151Katerina Perrou8 Enforcement and judicial control of arbitration decisions 171Paloma Schwarz9 Alternative dispute resolution through mediation 188Peter Nias10 Relation between dispute resolution under double taxation conventions and investment treaties215Robert J. Danon11 The independence and impartiality of arbitrators 236Arno E. Gildemeister12 Lessons from investment treaty arbitration 255Javier García Olmedo13 Reflections on dispute resolution under GATT and the WTO and double tax treaty disputes 283Timothy LyonsIndex