International Tax Disputes: Arbitration, Mediation, and Dispute Management

Name: International Tax Disputes: Arbitration, Mediation, and Dispute Management
Brand: Edward Elgar Publishing
SKU: 9781035317035
Price: 1954.55 HKD
Availability: InStock
Author: Hans Mooij
ISBN: 9781035317035

By Hans Mooij

Edward Elgar Publishing June 2024

Specifications

ISBN-13: 9781035317035
Publisher: Edward Elgar Publishing
Publication: June 2024
Format: Hardback
Jurisdiction: U.K. ? Countri(es) for reference only

Details

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.

Analyzing the myriad challenges involved in international tax disputes, this book critically examines the OECD Two Pillar framework, the tax treaty Mutual Agreement Procedures, the OECD MLI arbitration rules, BIT investment arbitration on tax issues, as well as the EU Dispute Resolution Process.

Key Features:

Written by a team of leading international tax experts
Utilizes fresh insights and international perspectives on policy and administration, including viewpoints from emerging economies in Asia and Latin America
Outlines the practical strategies tax authorities and multinational corporate taxpayers may use in preventing, managing, and resolving tax disputes, including collaborative compliance

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. It is also a crucial resource for scholars of tax law, fiscal policy, arbitration, litigation, and dispute resolution.

Preface: A Silent Reform; PART I. ARBITRATION; 1.
International tax arbitration: what it means and how it has evolved, Ubaldo González de Frutos: 2.
The case for reasoned baseball arbitration, John F. Avery Jones: 3.
Developing countries’ position on arbitration, Kim S. Jacinto-Henares: 4.
Dispute management—arbitration in India, Parthasarathi Shome: 5.
Tax arbitration – recent developments in Latin America, Eleonora Lozano Rodríguez: 6.
Arbitration as a dispute resolution mechanism in tax treaties: a Mexican perspective, Enrique Bolado Muñoz and Juan Carlos Trujillo Barroso: 7.
Reflections on the ‘A’ word, H. David Rosenbloom: 8.
A call and outline for action to build trust in tax arbitration, Catalina Hoyos-Jiménez: 9.
Tax arbitration in Portugal: private justice in the public interest, Rita M. Correia da Cunha: 10.
Mind the gap – key arbitration provisions the MLI’s drafters missed, Rita N. Halabi: 11.
The EU Dispute Resolution Directive, Rhys Kieran Bane: PART II. MUTUAL AGREEMENT PROCEDURES; 12.
Contemporaneous debates for MAP regulations in developing countries, Natalia Quiñones Cruz: 13.
Taxpayer participation and rights in MAP procedures, Philip Baker and Katerina Perrou: 14.
Taxpayers’ rights and BEPS Action 14: minimum standards and best practices, Jonathan Schwarz: PART III. MEDIATION AND DISPUTE PREVENTION; 15.
Prospective reflections on mediation in the international tax context, Edson Uribe: 16.
Prevention and resolution of international tax disputes – the use of alternative dispute resolution (ADR) techniques including mediation, Peter Nias: 17.
Conclusive agreements – the evolution of the fiscal justice in Mexico, Luis Fernando Balderas Espinosa and Aarón Huerta Hernández: 18.
Better together: new opportunities for multinational companies and tax authorities to collaborate on tax certainty, Luis Coronado and Joel Lachlan Cooper: 19.
Advance Pricing Agreements – India’s practice, T.P. Ostwal: 20.
Joint audits, Joachim Englisch: PART IV. DISPUTE MANAGEMENT; 21.
The cost of international tax disputes, Hans Mooij: 22.
What is the role of certification in the data driven world of taxes? How certification can align the interests of both tax authorities and taxpayers, Steef Huibregtse and Jasper Verkamman: 23.
The interaction between tax treaties and domestic tax law: challenging issues and need for advanced international tax training, Kees van Raad