OECD arbitration in tax treaty law
By: edited by Alicja Majdanska, Laura Turcan
Series: Series on international tax law -- volume 111; Schriftenreihe zum internationalen Steuerrecht -- Bd. 111
Publisher: LLM, International Tax Law; Linde
Published: 2018
Place of publication: Vienna; Wien
Language: eng
Number of pages: 742
ISBN-13: 9783707339031; 9783709409589; 9783709409596
Subjects: International business enterprises; Taxation; Law and legislation; Partnership; Double taxation; Treaties; Conflict of laws
Description: This book constitutes a comprehensive compendium on international tax arbitration and provides in-depth analysis of all relevant aspects of the topic. The introductory chapters provide background information on tax arbitration and comparisons with other areas of law. The book also takes stock of the recent developments in this area within the OECD, the EU, the UN and the United States. It addresses the main concerns that have been raised with regard to arbitration, and compares and contrasts the design of various arbitration clauses. It also considers potential future developments.
Table of contents: title: Series Editor{u2019}s Preface --; title: Editors{u2019} Preface --; title: List of Authors -- -- Chapter 1; title: History of Arbitration in Tax Treaty Law  -- Tarini Chaudhary -- Chapter 2; title: Comparison of Arbitration under Tax Treaties and Other State-State Arbitration Clauses  -- Angelina Papulova -- Chapter 3; title: The cautionary tale of investment arbitration -- lessons to be learned for tax treaties  -- Marin Aleksandrov Mermerski -- Chapter 4; title: The Need for Arbitration in Tax Treaties: Deficiencies of the Mutual Agreement Procedure under the OECD and UN Model Conventions  -- Ana Elena Dominguez Gonzalez -- Chapter 5; title: Arbitration under the OECD Model Convention  -- Francisco Xavier Ramos Franco -- Chapter 6; title: Arbitration under the UN Model Convention  -- Denisse Borja Rendon -- Chapter 7; title: Minimum standards for MAP in light of BEPS project -- BEPS Action 14 and the Peer Review  -- Rodolfo Gregório de Paiva Silva -- Chapter 8; title: The Impact of BEPS Action 14 on Arbitration  -- Verónica Barone -- Chapter 9; title: Arbitration under the US Model Convention  -- Yhestryll Mc Cree -- Chapter 10; title: Arbitration Pursuant to the MLI  -- Paola M. Plantamura -- Chapter 11; title: Practical Impact of the MLI Arbitration Clause on Bilateral Tax Treaties  -- Simone S. Schiavini -- Chapter 12; title: Comparison of the Arbitration Clause under the MLI with the Clauses under the OECD, US, and UN Model Conventions and the EU Arbitration Directive  -- Joni Korhonen -- Chapter 13; title: Comparative Study of Different Types of Arbitration Clauses  -- Alejandro del Valle Jiménez -- Chapter 14; title: Baseball Arbitration: Comparison of the Rules under the U.S.-Canada Tax Treaty with the Rules under the Multilateral Instrument  -- Ivo Grlica -- Chapter 15; title: Arbitration Provisions in Selected Canadian Tax Treaties in Respect of Canada  -- Mohit Agarwal -- Chapter 16; title: Arbitration Provisions in US Tax Treaties  -- Gela Barshovi -- Chapter 17; title: Arbitration under Dutch Tax Treaties  -- Daniel Miotto -- Chapter 18; title: Arbitration Provisions in Japanese Tax Treaties: Reasoning Behind the Introduction of Arbitration and Types of Provisions Used  -- Atsushi Onishi -- Chapter 19; title: Arbitration under the EU Arbitration Convention  -- Cristóbal Pérez Jarpa -- Chapter 20; title: Arbitration under the Dispute Resolution Directive -- Does the Directive solve the problems encountered with the EU Arbitration Convention?  -- Giuseppe Antonino Corciulo -- Chapter 21; title: Arbitration in Developing Countries: Concerns and Possible Solutions, Policy Consideration, A Case Study for Thailand  -- Benjaporn Jitburut -- Chapter 22; title: Arbitration in International Tax Law and Taxpayers{u2019} Rights: A comparative and critical approach  -- Roberto Codorniz Leite Pereira -- Chapter 23; title: The Selection of Arbitrators: Comparison of the Different Approaches under International Instruments  -- Petra Kamínková -- Chapter 24; title: Arbitration and Domestic Remedies  -- Manuel Alejandro Rubio Arévalo -- Chapter 25; title: The Legal Nature of Arbitral Awards and Their Implementation  -- Helen Mariel Seixas Chang -- Chapter 26; title: Arbitration and Human Rights  -- Isabel Maradey -- Chapter 27; title: Arbitration of Tax Matters Based on Bilateral Investment Agreements  -- Julian Armando Mortera Cavazos -- Chapter 28; title: Non-binding dispute resolution mechanisms as a possible alternative or precursor to arbitration  -- Cesar Ozolins Manzione -- Chapter 29; title: The CJEU as a Court of Arbitration (I) -- The role of the CJEU under the Austria; title: Germany double tax convention  -- Jana Fuksová -- Chapter 30; title: The CJEU as a Court of Arbitration (II); title: The role of the CJEU under the Arbitration Directive  -- Timoleon Angelos Christodoulopoulos -- Chapter 31; title: The Future of Arbitration: Towards an International Tax Court? -- Cristina Camino.