International arbitration in tax matters /

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The last two decades have seen an unprecedented integration of national economies, the emergence of new players and the growth of global corporations. These forces of globalization have an impact on all aspects of economic life. Tax has not been immune to these pressures - it has become increasingly...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Lang, Michael, 1965- (Editor ), Owens, Jeffrey (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam, The Netherlands : IBFD Publications, [2015]
Colección:WU Institute for Austrian and International Tax Law European and international tax law and policy series ; 2.
Temas:
Double taxation > Treaties.
International commercial arbitration.
Double imposition > Conventions.
LAW > International.
Double imposition.
Multinationales.
Accords fiscaux.
Impôt sur les sociétés.
Double taxation
International commercial arbitration
Treaties
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Chapter 1: Introduction: taking the debate forward / Lieb, J-P. ; p. 1-11.
  • Chapter 10: Pioneers in tax arbitration / Wiman, B. ; p. 281-286.
  • Chapter 11: Participation of the taxpayer in MAP and arbitration : handicaps and prospects / Perrou, K. ; p. 289-299.
  • Chapter 12: Arbitrators, qualifications and features by design / Escobar C., R. ; p. 301-310.
  • Chapter 13: Some thoughts on procedural rules in international tax arbitration / Gutmann, D. ; p. 311-318.
  • Chapter 14: Implementation of arbitration decisions in domestic law / Wilkie, J.S. ; p. 321-368.
  • Chapter 15: Arbitration and publication of decisions / Avery Jones, J.F. ; p. 369-375.
  • Chapter 16: How final are arbitration decisions? / Rust, A. ; p. 377-386.
  • Chapter 17: Arbitration in tax treaty law and arbitration under bilateral investment treaties / Chaisse, J. ; p. 389-432.
  • Chapter 18: Preparing for epochal change in international taxation : developing a consensus for arbitration / Lowell, C.H. ; p. 433-436.
  • Chapter 19: International tax arbitration and developing countries / Lennard, M. ; p. 439-464.
  • Chapter 2: Overview of the existing mechanisms to resolve disputes and their challenges / Kollmann, J. Turcan, L. ; p. 15-77.
  • Chapter 20: Establishing a new international framework / Baker, P. ; p. 467-476.
  • Chapter 3: Alternative dispute resolution in international tax law
  • the view of business / Connors, J. Delputte, B. ; p. 79-84.
  • Chapter 4: Enhancing the mutual agreement procedure by adopting appropriate arbitration provisions / Brown, P.A. ; p. 85-109.
  • Chapter 5: The scope of arbitration under tax treaties / Arnold, B.J. ; p. 113-137.
  • Chapter 6: Baseball arbitration in comparison to other types of arbitration / Petruzzi, R. Koch, P. Turcan, L. ; p. 139-158.
  • Chapter 7: Mandatory arbitration of disputes pursuant to tax treaties : the experience of the United States / Rosenbloom, H.D. ; p. 159-186.
  • Chapter 8: Arbitration and constitutional issues / Schoueri, L.E. ; p. 187-208.
  • Chapter 9: Arbitration and international institutions / Ault, H.J. Majdanska, A. ; p. 211-280.

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