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Alternative dispute resolution and tax disputes / edited by Werner Haslehner (professor of tax law, Faculty of Law, Economics and Finance, University of Luxembourg, Luxembourg), Timothy Lyons (barrister at 39 Essex Chambers, London, UK), Katerina Pantazatou, Georg Kofler (associate professor of tax law, Faculty of Law, Economics and Finance, University of Luxembourg, Luxembourg, Georg Kofler, Professor of Tax Law) and Alexander Rust (professor of tax law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria).
Haslehner, Werner, editor.; Lyons, Timothy, editor.; Pantazatou, Aikaterini, editor.; Kofler, Georg, 1977- editor.; Rust, Alexander, editor.; Edward Elgar Publishing, publisher.
2023
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Edward Elgar
Title
Alternative dispute resolution and tax disputes / edited by Werner Haslehner (professor of tax law, Faculty of Law, Economics and Finance, University of Luxembourg, Luxembourg), Timothy Lyons (barrister at 39 Essex Chambers, London, UK), Katerina Pantazatou, Georg Kofler (associate professor of tax law, Faculty of Law, Economics and Finance, University of Luxembourg, Luxembourg, Georg Kofler, Professor of Tax Law) and Alexander Rust (professor of tax law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria).
Published
Northampton : Edward Elgar Publishing, 2023.
Call Number
INTERNET
ISBN
9781803920382 (e-book)
Description
1 online resource (368 pages).
System Control No.
eep9781803920382
Summary
"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"-- Provided by publisher.
Bibliography, etc. Note
Includes bibliographical references and index.
Digital File Characteristics
text file
Source of Description
Description based on print record.
Series
Elgar tax law and practice.
Record Appears in
Remotely Accessible Online Resources
All Resources
Added Author
Haslehner, Werner, editor.
Lyons, Timothy, editor.
Pantazatou, Aikaterini, editor.
Kofler, Georg, 1977- editor.
Rust, Alexander, editor.
Added Corporate Author
Edward Elgar Publishing, publisher.
Contents: Preface
1. The future of international tax dispute resolution post-BEPS and MLI / Daniel Gutmann
2. What disputes does a MAP resolve? / Katerina Pantazatou
3. Post-BEPS arbitration: last best offer versus reasoned opinion / Alexia Kardachaki and Sjoerd Douma
4. Best practices for competent authorities to ensure effective and efficient arbitration / Laura Turcan
5. The EU Dispute Resolution Directive / Georg Kofler and Alexander Rust
6. Tax arbitration and the EU treaties / Werner Haslehner
7. Taxpayers and their rights in alternative tax dispute resolution / Katerina Perrou
8. Enforcement and judicial control of arbitration decisions / Paloma Schwarz
9. Alternative dispute resolution through mediation / Peter Nias
10. Relation between dispute resolution under double taxation conventions and investment treaties / Robert J. Danon
11. The independence and impartiality of arbitrators / Arno E. Gildemeister
12. Lessons from investment treaty arbitration / Javier García Olmedo
13. Reflections on dispute resolution under GATT and the WTO and double tax treaty disputes / Timothy Lyons
Index.

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