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E-raamat: Alternative Dispute Resolution and Tax Disputes

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Alternative Dispute Resolution and Tax DisputesSuurem pilt
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Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system.



Key Features:



  • Comprehensive analysis of the existing tax treaty framework and their application to MAP and arbitration


  • Up-to-date guidance on the best practices in alternative dispute resolution to ensure effective and efficient dispute resolution


  • Original insights from dispute resolution mechanisms found in non-tax areas such as trade and investment law


  • In-depth discussion of primary and secondary EU law rules on tax dispute resolution, including implications of EU general principles, fundamental rights and internal market rules



Identifying some of the new issues in tax arbitration and offering views on how to tackle them in the most appropriate way, this book will be a key resource for tax law practitioners looking for the latest insights on how to navigate the legal framework for alternative tax dispute resolution. Students and academics focusing on commercial and tax law will also benefit from this detailed guide.

List of contributors
xii
Preface xiii
Acknowledgements xiv
List of abbreviations
xv
Table of cases
xvii
Table of legislation
xxi
1 The Future Of International Tax Dispute Resolution Post-Beps And MLI
A The World Of Bilateralism
1005(9)
1 Dispute resolution under a traditional model
1005(2)
2 Traditional dispute resolution after the MLI
1007(7)
B The World Of Multilateralism
1014(23)
1 Scenarios of potential disputes regarding the Pillars
1017(1)
a Multilateral disputes as a result of Pillar One
1017(7)
2 Multilateral disputes as a result of Pillar Two
1024(4)
3 Lessons to be drawn from these
1028(9)
C Combining Bilateralism And Multilateralism
1037(5)
D Conclusion
1042(959)
2 What Disputes Does A Map Resolve?
A Introduction
2001(3)
B A Short History Of The Map
2004(7)
C Map Legal Framework
2011(36)
1 Article 25(1) OECD Model: `Taxation not in accordance with the provisions of this Convention'
2013(13)
a Transfer-pricing cases
2026(4)
b Abusive transactions
2030(6)
c Other cases of denial of access to the MAP
2036(6)
2 Article 25(3) OECD Model
2042(5)
D The Eu Arbitration Convention
2047(10)
E The Tax Dispute Resolution Directive
2057(7)
F Conclusion
2064(937)
3 Post-Beps Arbitration: Last Best Offer Versus Reasoned Opinion
A Introduction
3001(3)
B Differenttypes Of Arbitration Procedure: Main Characteristics, Advantages And Disadvantages
3004(15)
1 Reasoned opinion
3004(1)
a Main characteristics
3004(2)
b Advantages and disadvantages
3006(6)
2 Last best offer
3012(1)
a Main characteristics
3012(2)
b Advantages and disadvantages
3014(3)
3 Interim conclusion
3017(2)
C Current State Of Play: Types Of Arbitration Procedures Offered By International- And European-Tax Law Instruments
3019(26)
1 European instruments: reasoned opinion
3019(1)
a Tax Dispute Resolution Directive
3019(5)
b EU Arbitration Convention
3024(5)
2 OECD and UN instruments: last best offer
3029(1)
a OECD Model
3029(7)
b MLI
3036(3)
c UN Model
3039(4)
3 Interim conclusion
3043(2)
D A Glimpse Into The Future: Post-Beps Tax Arbitration And Other Areas For Future Consideration
3045(12)
1 Recent developments and expected tax dispute trends
3045(4)
2 Enhancing tax arbitration: areas for potential consideration
3049(1)
a Types of arbitration procedure: default choice and flexibility
3049(4)
b Other procedural issues
3053(4)
E Conclusions
3057(944)
4 Best Practices For Competent Authorities To Ensure Effective And Efficient Arbitration
A Introduction
4001(12)
1 Structure and content of the chapter
4001(4)
2 Background: BEPS Action 14, the OECD Peer Review and the OECD MAP Statistics
4005(8)
B Conceptual Framework
4013(27)
1 The definition of a `CA'
4013(5)
2 Conceptualizing the role of the CA
4018(1)
a Legal aspects of the CA function
4018(12)
b Practical aspects of the CA function
4030(10)
C Legal Aspects Of the CA Function
4040(9)
1 CA functions influencing the effectiveness of arbitration
4040(5)
2 CA functions influencing the efficiency of arbitration
4045(4)
D Practical Aspects Oftheca Function
4049(36)
1 Evaluating the effectiveness and efficiency of CAs based on the BEPS Action 14 Peer Review results
4049(1)
a Selecting the relevant minimum standards
4049(2)
b Effectiveness of the MAP
4051(12)
c Efficiency of the MAP
4063(14)
2 Evaluating the effectiveness and efficiency of CAs based on the OECD MAP Statistics
4077(1)
a Statistical Data on the Effectiveness of MAP
4077(4)
b Statistical data on the efficiency of MAP
4081(4)
E Conclusion
4085(916)
5 The Eu Dispute Resolution Directive
A Introduction
5001(6)
B Scope And Limitations
5007(21)
1 Overview
5007(1)
2 Temporal scope
5008(1)
3 Territorial scope
5009(1)
4 Personal scope: who are the `affected persons'?
5010(5)
5 Objective scope: what are `disputes'?
5015(13)
C The Procedural Framework: Mutual Agreement And Arbitration Procedure
5028(20)
1 Complaint
5030(7)
2 Mutual Agreement Procedure
5037(4)
3 Arbitration
5041(7)
D Summary And Outlook
5048(953)
6 Tax Arbitration And The Eu Treaties
A Introduction
6001(4)
B Institutional Aspects
6005(19)
1 The Court Of Justice As A Tax Treaty Arbitrator
6005(8)
2 Autonomy And Unity Of Eu Law
6013(6)
3 Arbitration Panels As `Courts'
6019(5)
C Fundamental Rights
6024(13)
1 Applicability Of Eu Fundamental Rights To International Tax Disputes Subject To Arbitration
6024(6)
2 Eu Fundamental Rights Of Concern For International Tax Disputes
6030(7)
D Internal Market
6037(8)
1 State Aid Law
6037(5)
2 Fundamental Freedoms
6042(3)
E Summary
6045(956)
7 Taxpayers Andtheir Rights In Alternative Tax Dispute Resolution
A Introduction
7001(3)
B The Legal Nature Ofthe Specific-Case Map
7004(15)
C Taxpayer Rights In Map And Arbitration
7019(27)
1 The Oecd Approach
7021(9)
2 The Un Approach
7030(8)
3 The Eu Approach
7038(8)
D The Rights Of The Taxpayer In A Map: Two Domestic Courts' Approaches
7046(12)
E Concluding Remarks: What to Expect
7058(943)
8 Enforcement And Judicial Control Of Arbitration Decisions
A Introduction
8001(6)
B Preliminary Remarks
8007(2)
C Overview Of The Implementation Phase
8009(21)
D Enforcement
8030(5)
1 General Comments
8030(4)
2 Enforcement Under The Tdrd
8034(1)
A Time Limits
8035(4)
B Procedure For Enforcement
8039(11)
3 Enforcement Under The Mli
8046(4)
E Judicial Review
8050(9)
1 Judicial Review By Domestic Courts
8051(7)
2 Judicial Review By International Bodies
8058(1)
F Concluding Remarks
8059(942)
9 Alternative Dispute Resolution Through Mediation
A Introduction
9001(5)
B Overview
9006(2)
C Adr
9008(5)
D Mediation
9013(12)
E The Use Of Adr In International Tax Dispute Resolution
9025(24)
1 Oecd
9026(10)
2 United Nations
9036(3)
3 European Union
9039(10)
F Existing Oecd Framework For Sdr 9.041
1. Article 25(1) Oecd Model Cases
9049(16)
2 Articles 25(3) And (4) Oecd Model
9051(8)
3 Benefits From Using Sdr Techniques
9059(6)
G The Mediation Process
9065(14)
1 The Nature Of Mediation
9068(2)
2 Preparation For The Mediation
9070(2)
3 The Function Of The Mediator
9072(5)
4 The Choice Of Mediator
9077(2)
5 The Stages Of A Mediation
9079(1)
A The Introductory Stage
9079(1)
B The Exploratory Stage
9080(1)
C The Discussion Stage
9081(1)
D The Concluding Stage
9082(4)
6 Timing
9084(2)
H Sdr Process Protocol In International Tax Disputes
9086(10)
I Way Forward
9096(905)
10 Relation Between Dispute Resolution Under Double Taxation Conventions And Investment Treaties
A Introduction And Context
10001(16)
1 Current Challenges And Weaknesses Of Dispute Resolution Under Dtcs
10001(8)
2 Increased Importance Of Investment Arbitration To Deal With Tax-Related Disputes
10009(8)
B Relation Between DTCS And IIAS: The Contribution Of The Cairn And The
Lone Star Awards
10017(1)
1 Presentation Of Selected Findings In The Cairn And Lone Star Cases
10017(17)
2 Observations And Broader Considerations
10034(1)
a The Fundamental Distinction Between A Tax Dispute And A Tax-Related Investment Dispute
10034(2)
b Can Oecd/Un Materials Be Relevant For Purposes Of The Fet Standard?
10036(965)
11 The Independence And Impartiality Of Arbitrators
A Introduction
11001(2)
B The Standards Of Impartiality And Independence
11003(43)
1 Commercial Arbitration
11003(8)
2 Tax Treaty Arbitration
11011(14)
3 Possible Criteria Of Application Of The Independence Standard: The Iba Guidelines
11025(8)
a Examples Of Non-Waivable Red List Issues
11033(2)
b Examples Of Waivable Red List Issues
11035(3)
c Examples Of Orange List Issues
11038(6)
d Example Of A Green List Issue
11044(2)
C Mechanisms To Safeguard The Impartiality And Independence Of Arbitrators
11046(17)
1 Rules On Objections, Challenge And Replacement In Tax Treaty Arbitration
11049(8)
2 Lack Of Independence And The Enforceability Of Decisions
11057(6)
D Conclusions And Outlook
11063(938)
12 Lessons From Investment Treaty Arbitration
A Introduction
12001(4)
B Concerns In International Investment Law
12005(46)
1 Introductory Remarks
12005(12)
2 Weaknesses Of Investment-Treaty Arbitration
12017(1)
a Impartiality And Independence Of Arbitrators
12018(13)
b Inconsistent Decisions
12031(13)
3 The Asymmetric Nature Of Investment Treaties
12044(7)
C Matching Concerns With Solutions
12051(950)
1 Investment Treaty Reforms
12052(31)
2 Multilateral Reform - Uncitral Working Group III 12.072 D. Conclusions
12083(918)
13 Reflections On Dispute Resolution Under Gatt And The Wto And Double Tax Treaty Disputes
A Introduction
13001(8)
B A Brief Review Of Dispute Settlement Provisions Under Gatt And The Wto
13009(23)
C The Arbitration Provisions In The Mli
13032(12)
D Learning From The Trade Dispute Settlement Provisions
13044(25)
1 Independence And Interdependence Of States
13046(8)
2 State Control Of The Dispute Resolution Process
13054(9)
3 Institutionalizing Dispute Resolution
13063(2)
4 Third States In Bilateral Disputes
13065(4)
E Two Trends- Multilateralism And Formalism
13069(9)
1 Multilateralism
13069(4)
2 Formalism
13073(5)
F Conclusion
13078
Index 315
Edited by Werner Haslehner, ATOZ Chair for European and International Tax Law, University of Luxembourg, Luxembourg, Timothy Lyons KC, Barrister at 39 Essex Chambers, London, UK, Katerina Pantazatou, Associate Professor of Tax Law, University of Luxembourg, Luxembourg, Georg Kofler, Professor of International Tax Law and Alexander Rust, Professor of Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria
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