Rüll | The Resolution of International Tax Disputes | Buch | 978-94-035-2088-9 | sack.de

Buch, Englisch, 216 Seiten

Reihe: Series on International Taxation

Rüll

The Resolution of International Tax Disputes

From the Established Mechanisms Towards an Institutionalised International Instrument
Erscheinungsjahr 2024
ISBN: 978-94-035-2088-9
Verlag: Kluwer Law International

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


The number of international tax disputes is constantly increasing. This is a logical consequence of the pressure that is exerted on the global tax system by a rise in the number of internationally active and mobile taxpayers and tax competition between states on the one hand. On the other hand, the implementation of measures to tackle base erosion and profit shifting (BEPS) by multinational enterprises already gives rise to further disputes and another increase of disputes might arise from the latest reforms of the international tax system, namely the Two-Pillar-Solution to address the tax challenges arising from the digitalisation of the economy. Against this background, the time is right for an institutionalised international tax dispute resolution mechanism that takes into account the interests of taxpayers, states, and the public and allows for a swift and binding resolution of international tax disputes ¬– exactly what this timely and thoroughgoing book offers.
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.
Rüll The Resolution of International Tax Disputes jetzt bestellen!

Autoren/Hrsg.



Ihre Fragen, Wünsche oder Anmerkungen
Vorname*
Nachname*
Ihre E-Mail-Adresse*
Kundennr.
Ihre Nachricht*
Lediglich mit * gekennzeichnete Felder sind Pflichtfelder.
Wenn Sie die im Kontaktformular eingegebenen Daten durch Klick auf den nachfolgenden Button übersenden, erklären Sie sich damit einverstanden, dass wir Ihr Angaben für die Beantwortung Ihrer Anfrage verwenden. Selbstverständlich werden Ihre Daten vertraulich behandelt und nicht an Dritte weitergegeben. Sie können der Verwendung Ihrer Daten jederzeit widersprechen. Das Datenhandling bei Sack Fachmedien erklären wir Ihnen in unserer Datenschutzerklärung.