Product details
- Categories: Tax Law
- Publisher: IBFD - INTERNATIONAL BUREAU OF FISCAL DOCUMENTATION
- ISBN: 9789087228545
- Publication Date: 01/09/2023
- Binding: Paperback
- Number of pages: 1260
- Language: English
Summary
Dispute Resolution under Tax Treaties and Beyond is a detailed and comprehensive study on tax dispute resolution mechanisms, with a specific focus on tax treaty disputes.
Why this book?
Dispute
Resolution under Tax Treaties and Beyond is a detailed and
comprehensive study on tax dispute resolution mechanisms, with a
specific focus on tax treaty disputes. It includes the reports presented
at the annual conference held in Milan in November 2022, together with
four selected issues addressed solely in ad hoc contributions delivered
by younger academics and practitioners and individual country reports.
First, the book thoroughly examines the mutual agreement procedure (MAP) and arbitration under article 25 of the OECD Model.
Beginning
with article 25(1), the book first focuses on (i) persons entitled to
make a MAP request; (ii) cases that can be the subject of a MAP request;
and (iii) acceptance or denial of a MAP request and related remedies.
The
book then moves to article 25(2), where interaction between MAP and
domestic procedures and involvement of domestic courts in the MAP
process are scrutinized.
The book then highlights the differences
between the MAP provided for by article 25(1) and (2) and those provided
for by article 25(3) and the interpretative value of MAPs concluded
under paragraph 3. The way in which competent authorities may consult
together for the resolution by mutual agreement of a case under article
24(4) is also examined.
The scope of arbitration under the
OECD and UN Model provisions is also discussed, including an in-depth
analysis of the coordination with the EU Dispute Resolution Directive
and the EU Arbitration Convention.
Furthermore, the book deals with
the resolution of disputes arising from the interpretation and
application of the GloBE rules relating to Pillar Two, as well as
suggestions to improve taxpayers’ rights in the context of both MAPs and
tax treaty arbitration and, more in general, to improve the whole
procedure by drawing inspiration from dispute resolution mechanisms
adopted in other domestic or non-tax treaty rules.
Finally,
as mentioned earlier, individual country reports provide an in-depth
analysis of the whole set of treaty dispute resolution mechanisms
related to taxes of several EU and non-EU Member States, namely Belgium,
Brazil, Canada, Denmark, Finland, France, Germany, India, Italy, the
Netherlands, Norway, South Africa, Spain, Switzerland, the United
Kingdom and the United States.
This book provides a unique and
detailed analysis of some of the most important issues concerning tax
dispute resolution mechanisms, with a special focus on tax treaty
disputes. As such, it is an essential reference for international tax
students, practitioners and academics.