Alternative dispute resolution and tax disputes
著者
書誌事項
Alternative dispute resolution and tax disputes
(Elgar tax law and practice series)
E. Elgar, c2023
- : cased
大学図書館所蔵 全3件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Other editors: Timothy Lyons, Katerina Pantazatou, Georg Kofler, Alexander Rust
Includes index
内容説明・目次
内容説明
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.
目次
Contents:
Preface xii
1 The future of international tax dispute resolution post-BEPS and MLI 1
Daniel Gutmann
2 What disputes does a MAP resolve? 17
Katerina Pantazatou
3 Post-BEPS arbitration: last best offer versus reasoned opinion 41
Alexia Kardachaki and Sjoerd Douma
4 Best practices for competent authorities to ensure effective and efficient arbitration 68
Laura Turcan
5 The EU Dispute Resolution Directive 103
Georg Kofler and Alexander Rust
6 Tax arbitration and the EU treaties 130
Werner Haslehner
7 Taxpayers and their rights in alternative tax dispute resolution 151
Katerina Perrou
8 Enforcement and judicial control of arbitration decisions 171
Paloma Schwarz
9 Alternative dispute resolution through mediation 188
Peter Nias
10 Relation between dispute resolution under double taxation conventions and investment treaties
215
Robert J. Danon
11 The independence and impartiality of arbitrators 236
Arno E. Gildemeister
12 Lessons from investment treaty arbitration 255
Javier Garcia Olmedo
13 Reflections on dispute resolution under GATT and the WTO and double tax treaty disputes 283
Timothy Lyons
Index
「Nielsen BookData」 より