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International Tax Disputes: Arbitration, Mediation, and Dispute Management

International Tax Disputes: Arbitration, Mediation, and Dispute Management

Author: Hans Mooij
Publisher: Edward Elgar Publishing
ISBN: 9781035317035
Published In: June 2024
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 2,015.00

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Description
Contents

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

International tax arbitration: what it means and how it has evolved, Ubaldo González de Frutos

The case for reasoned baseball arbitration, John F. Avery Jones

Developing countries’ position on arbitration, Kim S. Jacinto-Henares

Dispute management—arbitration in India, Parthasarathi Shome

Tax arbitration – recent developments in Latin America, Eleonora Lozano Rodríguez

Arbitration as a dispute resolution mechanism in tax treaties: a Mexican perspective, Enrique Bolado Muñoz and Juan Carlos Trujillo Barroso

Reflections on the ‘A’ word, H. David Rosenbloom

A call and outline for action to build trust in tax arbitration, Catalina Hoyos-Jiménez

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