Hardback
International Tax Disputes
Arbitration, Mediation, and Dispute Management
9781035317035 Edward Elgar Publishing
Bringing together global experts from diverse legal backgrounds, this comprehensive book offers a rigorous analysis of the complexity of resolving and preventing international tax disputes, covering arbitration, mediation, and dispute management. Presenting an authoritative overview of international tax disputes, this book will be indispensable to practitioners in corporate and international tax, controversy and dispute specialists, and investment arbitration lawyers.
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Critical Acclaim
Contributors
Contents
More Information
Bringing together global experts from diverse legal backgrounds, this comprehensive book offers a rigorous analysis of the complexity of resolving and preventing international tax disputes, covering arbitration, mediation, and dispute management.
Analyzing the myriad challenges involved in international tax disputes, this book critically examines the OECD Two Pillar framework, the tax treaty Mutual Agreement Procedures, the OECD MLI arbitration rules, BIT investment arbitration on tax issues, as well as the EU Dispute Resolution Process.
Key Features:
● Written by a team of leading international tax experts
● Utilizes fresh insights and international perspectives on policy and administration, including viewpoints from emerging economies in Asia and Latin America
● Outlines the practical strategies tax authorities and multinational corporate taxpayers may use in preventing, managing, and resolving tax disputes, including collaborative compliance
Presenting an authoritative overview of international tax disputes, this book will be indispensable to practitioners in corporate and international tax, controversy and dispute specialists, and investment arbitration lawyers. It is also a crucial resource for scholars of tax law, fiscal policy, arbitration, litigation, and dispute resolution.
Analyzing the myriad challenges involved in international tax disputes, this book critically examines the OECD Two Pillar framework, the tax treaty Mutual Agreement Procedures, the OECD MLI arbitration rules, BIT investment arbitration on tax issues, as well as the EU Dispute Resolution Process.
Key Features:
● Written by a team of leading international tax experts
● Utilizes fresh insights and international perspectives on policy and administration, including viewpoints from emerging economies in Asia and Latin America
● Outlines the practical strategies tax authorities and multinational corporate taxpayers may use in preventing, managing, and resolving tax disputes, including collaborative compliance
Presenting an authoritative overview of international tax disputes, this book will be indispensable to practitioners in corporate and international tax, controversy and dispute specialists, and investment arbitration lawyers. It is also a crucial resource for scholars of tax law, fiscal policy, arbitration, litigation, and dispute resolution.
Critical Acclaim
‘International Tax Disputes: Arbitration, Mediation, and Dispute Management, edited by Hans Mooij (a member of the Tax Notes International Council of Eminent Persons), captures developments in international tax dispute resolution in the context of the revolutionary changes in international taxation and the base erosion and profit-shifting inclusive framework in 2021.’
– Bruce Zagaris, Tax Notes International
‘The ever-expansive developments in international tax arbitration have long necessitated a guide to capture these dynamic changes. With International Tax Disputes: Arbitration, Mediation, and Dispute Management, Dr Hans Mooij, in his brilliant reprise as an editor, stewards an ensemble of leading tax scholars and seasoned industry experts from the Tribute Foundation in a text-and-thought analysis of contentious and contemporary issues on tax disputes. At a time when multilateral institutions are brainstorming on the pressing need for an effective regime on tax cooperation and dispute settlement mechanisms, this Guide shall serve as a beacon light for practitioners, policymakers. MNE executives and academicians.’
– Mukesh Butani, BMR Legal Advocates, India
‘It seems that getting a system of dispute resolution that all stakeholders have confidence in is a necessary precursor before we get to any large-scale multilateral agreement on tax norms for the next century. This book is an important contribution to that central issue.’
– Michael Lennard, International Tax Official
‘Dispute resolution, unfortunately, is an essential element of our lives as tax professionals. The all-star cast of authors provides an insightful and enjoyable 360-degree analysis of this critical topic.’
– Peter A. Barnes, Caplin & Drysdale, US
‘A comprehensive guide to the growing field of international tax arbitration is long overdue. And now we have it in International Tax Disputes: Arbitration, Mediation, and Dispute Management. Ably edited by Dr Hans Mooij, featuring a truly international cast of Tribute Foundation experts, organized in chapters offering background and detailed analysis – this volume will be welcomed by international practitioners, institutions, governments, and private parties in both the commercial and treaty arbitration fields.’
– Lucy Reed, Arbitration Chambers
– Bruce Zagaris, Tax Notes International
‘The ever-expansive developments in international tax arbitration have long necessitated a guide to capture these dynamic changes. With International Tax Disputes: Arbitration, Mediation, and Dispute Management, Dr Hans Mooij, in his brilliant reprise as an editor, stewards an ensemble of leading tax scholars and seasoned industry experts from the Tribute Foundation in a text-and-thought analysis of contentious and contemporary issues on tax disputes. At a time when multilateral institutions are brainstorming on the pressing need for an effective regime on tax cooperation and dispute settlement mechanisms, this Guide shall serve as a beacon light for practitioners, policymakers. MNE executives and academicians.’
– Mukesh Butani, BMR Legal Advocates, India
‘It seems that getting a system of dispute resolution that all stakeholders have confidence in is a necessary precursor before we get to any large-scale multilateral agreement on tax norms for the next century. This book is an important contribution to that central issue.’
– Michael Lennard, International Tax Official
‘Dispute resolution, unfortunately, is an essential element of our lives as tax professionals. The all-star cast of authors provides an insightful and enjoyable 360-degree analysis of this critical topic.’
– Peter A. Barnes, Caplin & Drysdale, US
‘A comprehensive guide to the growing field of international tax arbitration is long overdue. And now we have it in International Tax Disputes: Arbitration, Mediation, and Dispute Management. Ably edited by Dr Hans Mooij, featuring a truly international cast of Tribute Foundation experts, organized in chapters offering background and detailed analysis – this volume will be welcomed by international practitioners, institutions, governments, and private parties in both the commercial and treaty arbitration fields.’
– Lucy Reed, Arbitration Chambers
Contributors
Contributors include: John F. Avery Jones, Philip Baker, Luis Fernando Balderas Espinosa, Rhys Kieran Bane, Enrique Bolado Muñoz, Joel Lachlan Cooper, Luis Coronado, Rita M. Correia da Cunha, Joachim Englisch, Ubaldo González de Frutos, Rita N. Halabi, Catalina Hoyos-Jiménez, Aarón Huerta Hernández, Steef Huibregtse, Kim S. Jacinto-Henares, Eleonora Lozano Rodríguez, Hans Mooij, Peter Nias, T.P. Ostwal, Katerina Perrou, Natalia Quiñones Cruz, Kees van Raad, H. David Rosenbloom, Jonathan Schwarz, Parthasarathi Shome, Juan Carlos Trujillo Barroso, Edson Uribe, Jasper Verkamman
Contents
Contents
Preface: A Silent Reform xxiv
PART I ARBITRATION
1 International tax arbitration: what it means and how it has evolved 2
Ubaldo González de Frutos
2 The case for reasoned baseball arbitration 20
John F. Avery Jones
3 Developing countries’ position on arbitration 28
Kim S. Jacinto-Henares
4 Dispute management—arbitration in India 34
Parthasarathi Shome
5 Tax arbitration – recent developments in Latin America 43
Eleonora Lozano Rodríguez
6 Arbitration as a dispute resolution mechanism in tax treaties: a Mexican perspective 55
Enrique Bolado Muñoz and Juan Carlos Trujillo Barroso
7 Reflections on the ‘A’ word 64
H. David Rosenbloom
8 A call and outline for action to build trust in tax arbitration 71
Catalina Hoyos-Jiménez
9 Tax arbitration in Portugal: private justice in the public interest 89
Rita M. Correia da Cunha
10 Mind the gap – key arbitration provisions the MLI’s drafters missed 100
Rita N. Halabi
11 The EU Dispute Resolution Directive 109
Rhys Kieran Bane
PART II MUTUAL AGREEMENT PROCEDURES
12 Contemporaneous debates for MAP regulations in developing countries 123
Natalia Quiñones Cruz
13 Taxpayer participation and rights in MAP procedures 137
Philip Baker and Katerina Perrou
14 Taxpayers’ rights and BEPS Action 14: minimum standards and best practices 148
Jonathan Schwarz
PART III MEDIATION AND DISPUTE PREVENTION
15 Prospective reflections on mediation in the international tax context 156
Edson Uribe
16 Prevention and resolution of international tax disputes – the use of alternative dispute resolution
(ADR) techniques including mediation 171
Peter Nias
17 Conclusive agreements – the evolution of the fiscal justice in Mexico 188
Luis Fernando Balderas Espinosa and Aarón Huerta Hernández
18 Better together: new opportunities for multinational companies and tax authorities to
collaborate on tax certainty 210
Luis Coronado and Joel Lachlan Cooper
19 Advance Pricing Agreements – India’s practice 228
T.P. Ostwal
20 Joint audits 246
Joachim Englisch
PART IV DISPUTE MANAGEMENT
21 The cost of international tax disputes 260
Hans Mooij
22 What is the role of certification in the data driven world of taxes? How certification can align the
interests of both tax authorities and taxpayers 275
Steef Huibregtse and Jasper Verkamman
23 The interaction between tax treaties and domestic tax law: challenging issues and need for
advanced international tax training 302
Kees van Raad
Preface: A Silent Reform xxiv
PART I ARBITRATION
1 International tax arbitration: what it means and how it has evolved 2
Ubaldo González de Frutos
2 The case for reasoned baseball arbitration 20
John F. Avery Jones
3 Developing countries’ position on arbitration 28
Kim S. Jacinto-Henares
4 Dispute management—arbitration in India 34
Parthasarathi Shome
5 Tax arbitration – recent developments in Latin America 43
Eleonora Lozano Rodríguez
6 Arbitration as a dispute resolution mechanism in tax treaties: a Mexican perspective 55
Enrique Bolado Muñoz and Juan Carlos Trujillo Barroso
7 Reflections on the ‘A’ word 64
H. David Rosenbloom
8 A call and outline for action to build trust in tax arbitration 71
Catalina Hoyos-Jiménez
9 Tax arbitration in Portugal: private justice in the public interest 89
Rita M. Correia da Cunha
10 Mind the gap – key arbitration provisions the MLI’s drafters missed 100
Rita N. Halabi
11 The EU Dispute Resolution Directive 109
Rhys Kieran Bane
PART II MUTUAL AGREEMENT PROCEDURES
12 Contemporaneous debates for MAP regulations in developing countries 123
Natalia Quiñones Cruz
13 Taxpayer participation and rights in MAP procedures 137
Philip Baker and Katerina Perrou
14 Taxpayers’ rights and BEPS Action 14: minimum standards and best practices 148
Jonathan Schwarz
PART III MEDIATION AND DISPUTE PREVENTION
15 Prospective reflections on mediation in the international tax context 156
Edson Uribe
16 Prevention and resolution of international tax disputes – the use of alternative dispute resolution
(ADR) techniques including mediation 171
Peter Nias
17 Conclusive agreements – the evolution of the fiscal justice in Mexico 188
Luis Fernando Balderas Espinosa and Aarón Huerta Hernández
18 Better together: new opportunities for multinational companies and tax authorities to
collaborate on tax certainty 210
Luis Coronado and Joel Lachlan Cooper
19 Advance Pricing Agreements – India’s practice 228
T.P. Ostwal
20 Joint audits 246
Joachim Englisch
PART IV DISPUTE MANAGEMENT
21 The cost of international tax disputes 260
Hans Mooij
22 What is the role of certification in the data driven world of taxes? How certification can align the
interests of both tax authorities and taxpayers 275
Steef Huibregtse and Jasper Verkamman
23 The interaction between tax treaties and domestic tax law: challenging issues and need for
advanced international tax training 302
Kees van Raad
