JavaScript seems to be disabled in your browser.
You must have JavaScript enabled in your browser to utilize the functionality of this website.

Customer Service

Currencies:HKD

Your Language:

Browse Books

Browse Books

Ask the Experts

Home >
Taxation >
International Arbitration in Tax Matters

International Arbitration in Tax Matters

International Arbitration in Tax Matters

Author: Michael Lang; Jeffrey Owens
Publisher: IBFD Publications BV
ISBN: 9789087223410
Published In: March 2016
Format: Paperback
Jurisdiction: Netherlands ? Disclaimer:
Countri(es) stated herein are used as reference only

OR

Download Order Form

Add to Wishlist
| Add to Compare

Description

Details

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.

You may also be interested in these books:


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: HKD 551.00

HKD 534.47 Save HKD 16.53 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): HKD 3,639.00


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: HKD 1,980.00

HKD 1,920.60 Save HKD 59.40 (3%)


KPMG's Insights into IFRS 2025/2026 (22nd Edition) (e-Book only): List Price: HKD 2,172.00

HKD 2,106.84 Save HKD 65.16 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2025 (18th Edition): List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)


Hong Kong Master Tax Guide 2025/26 (33rd Edition): List Price: HKD 1,450.00

HKD 1,406.50 Save HKD 43.50 (3%)


Japan Master Tax Guide 2025-26, 23rd Edition: List Price: HKD 2,590.00

HKD 2,522.00 Save HKD 68.00 (3%)


Singapore Master Guide to BEPS 2.0 – Multinational Enterprise (Minimum Tax): List Price: HKD 1,050.00

HKD 1,028.20 Save HKD 21.80 (2%)


Malaysia Master Tax Guide 42nd Edition 2025: List Price: HKD 950.00

HKD 921.50 Save HKD 28.50 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: HKD 1,250.00


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: HKD 680.00

HKD 476.00 Save HKD 204.00 (30%)


China Master GAAP Guide (12th Edition): List Price: HKD 1,500.00

HKD 1,455.00 Save HKD 45.00 (3%)


Introduction to International Taxation: List Price: HKD 920.00

HKD 892.40 Save HKD 27.60 (3%)


A Practical Guide to Company Secretarial Obligations in Singapore, 2nd Edition: List Price: HKD 1,210.00

HKD 1,183.40 Save HKD 26.60 (2%)


Consolidated Financial Statements, 11th Edition: List Price: HKD 740.00

HKD 688.70 Save HKD 51.30 (7%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: HKD 1,500.00

HKD 1,050.00 Save HKD 450.00 (30%)


Hong Kong Directors' Manual, 5th Edition: List Price: HKD 1,380.00

HKD 966.00 Save HKD 414.00 (30%)


Singapore Income Tax Concise Casebook: List Price: HKD 1,040.00

HKD 1,008.80 Save HKD 31.20 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

Professional Associations

Partners

Copyright © 2010-2026 Professional Bookshop Ltd. All Rights Reserved