International Tax Disputes

Edited by Hans Mooij, Chair, Tribute Foundation for International Tax Dispute Resolution, the Netherlands

• ContentsPreface: A Silent Reform xxivPART I ARBITRATION1 International tax arbitration: what it means and how it has evolved 2Ubaldo González de Frutos2 The case for reasoned baseball arbitration 20John F. Avery Jones3 Developing countries’ position on arbitration 28Kim S. Jacinto-Henares4 Dispute management—arbitration in India 34Parthasarathi Shome5 Tax arbitration – recent developments in Latin America 43Eleonora Lozano Rodríguez6 Arbitration as a dispute resolution mechanism in tax treaties: a Mexican perspective 55Enrique Bolado Muñoz and Juan Carlos Trujillo Barroso7 Reflections on the ‘A’ word 64H. David Rosenbloom8 A call and outline for action to build trust in tax arbitration 71Catalina Hoyos-Jiménez9 Tax arbitration in Portugal: private justice in the public interest 89Rita M. Correia da Cunha10 Mind the gap – key arbitration provisions the MLI’s drafters missed 100Rita N. Halabi11 The EU Dispute Resolution Directive 109Rhys Kieran BanePART II MUTUAL AGREEMENT PROCEDURES12 Contemporaneous debates for MAP regulations in developing countries 123Natalia Quiñones Cruz13 Taxpayer participation and rights in MAP procedures 137Philip Baker and Katerina Perrou14 Taxpayers’ rights and BEPS Action 14: minimum standards and best practices 148Jonathan SchwarzPART III MEDIATION AND DISPUTE PREVENTION15 Prospective reflections on mediation in the international tax context 156Edson Uribe16 Prevention and resolution of international tax disputes – the use of alternative dispute resolution(ADR) techniques including mediation 171Peter Nias17 Conclusive agreements – the evolution of the fiscal justice in Mexico 188Luis Fernando Balderas Espinosa and Aarón Huerta Hernández18 Better together: new opportunities for multinational companies and tax authorities tocollaborate on tax certainty 210Luis Coronado and Joel Lachlan Cooper19 Advance Pricing Agreements – India’s practice 228T.P. Ostwal20 Joint audits 246Joachim EnglischPART IV DISPUTE MANAGEMENT21 The cost of international tax disputes 260Hans Mooij22 What is the role of certification in the data driven world of taxes? How certification can align theinterests of both tax authorities and taxpayers 275Steef Huibregtse and Jasper Verkamman23 The interaction between tax treaties and domestic tax law: challenging issues and need foradvanced international tax training 302Kees van Raad

‘Bringing together global experts from diverse legal backgrounds, this comprehensive book offers an analysis of the complexity of resolving and preventing international tax disputes, covering arbitration, mediation, and dispute management.’