Buch, Englisch, 216 Seiten
From the Established Mechanisms Towards an Institutionalised International Instrument
Buch, Englisch, 216 Seiten
Reihe: Series on International Taxation
ISBN: 978-94-035-2088-9
Verlag: Kluwer Law International
A comprehensive overview of existing international tax dispute resolution mechanisms – and an analysis of their procedural rules, advantages, and disadvantages – leads to a deeply informed proposal on how they can be further developed in a way that ensures greater fairness and equity for all stakeholders. Among the lines of conflict that characterise international tax disputes, the author sheds clear light on how improvements in the design of dispute resolution mechanisms may be found. This includes these questions:
- How should a dispute resolution mechanism be structured?
- Should there be a mandatory resolution if the states cannot agree?
- In which way should taxpayers participate in the procedure?
- Should agreements and decisions be published?
- Should there be an institution to administer the procedure?
The book concludes with a draft convention that would implement the author’s suggestions.
Tax lawyers and other tax professionals worldwide, as well as national tax authorities, will benefit greatly from this book. They will deepen their understanding of the variety of existing tax dispute resolution mechanisms and discover ways to strengthen them. Academics will find ample room to reflect on the key design elements of such mechanisms and how to improve them.