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Settlement of Disputes in Tax Treaty Law

Settlement of Disputes in Tax Treaty Law

By Michael Lang, Mario Züger


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In a world of tight legal and economic networks, tax disputes are on the increase. Until recently, mutual agreement procedures have virtually been the only means of settling such tax disputes amicably. In practice, mutual agreement procedures have not always proved satisfactory.

The Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, can serve as an alternative dispute settlement vehicle. However, only transfer pricing disputes fall within the applicability of this EU Convention and its geographic scope is restricted to EU territory. As part of their present treaty policy, some countries have therefore added arbitration clauses to newly negotiated tax treaties. These arbitration clauses extend the competence of an arbitration board not only to transfer pricing disputes but to the entire scope of a tax treaty, thereby avoiding most of the disadvantages of a simple mutual agreement procedure. In addition, related legal areas such as the arbitration provisions of the WTO, NAFTA, ICSID or social security systems may provide interesting inputs for future developments in the settlement of tax treaty disputes.

Presented as 18 National Reports from leading international authorities, coverage includes not only to the EU, but also Norway, the Czech Republic, Hungary and Latvia. Settlement of Disputes in Tax Treaty Law builds on the work published in Tax Treaty Interpretation (Lang, 2001). The volume distills the findings of a research conference sponsored by the European Commission, and held in Austria in September 2001.

At a time of increasing convergence of global financial systems, tax considerations are more vital than ever. Comprehensive in its coverage, and authoritative in its approach, the volume is a valuable addition to the literature. It is an important reference for taxation practitioners, policy makers and academics.

Pages 600
Last Updated 01/01/2003
Update Frequency As Needed
Product Line Kluwer Law International
ISBN 9789041199041
SKU 10059476-0001
Table of Contents

Preface, Contents, List of Abbrevations Mario Züger General Report Ines Hofbauer Settlement of Disputes in Austrian Tax Treaty Law Luc Meeus Settlement of Disputes in Belgian Tax Treaty Law Milan Hulmák/Milan Sedmihradský Settlement of Disputes in Czech Tax Treaty Law Karin Skov Nilausen Settlement of Disputes in Danish Tax Treaty Law Erik Velthuizen Settlement of Disputes in Dutch Tax Treaty Law Marjaana Helminen Settlement of Disputes in Finnish Tax Treaty Law Hugues Perdriel-Vaissière Settlement of Disputes in French Tax Treaty Law Johannes Baßler Settlement of Disputes in German Tax Treaty Law Katerina Perrou Settlement of Disputes in Greek Tax Treaty Law Pál Jalsovszky Settlement of Disputes in Hungarian Tax Treaty Law Pasquale Pistone Settlement of Disputes in Italian Tax Treaty Law Antons Petrovskis Settlement of Disputes in Latvia’s Tax Treaty Law Alain Steichen Settlement of Disputes in Luxembourgian Tax Treaty Law Omar G. Dajani Settlement of Disputes in Norwegian Tax Treaty Law Patrícia Noiret Silveira da Cunha Settlement of Disputes in Portuguese Tax Treaty Law Fernando Serrano Antón Settlement of Disputes in Spanish Tax Treaty Law Mattias Dahlberg Settlement of Disputes in Swedish Tax Treaty Law Monuhar Ullah Settlement of Disputes in U.K. Tax Treaty Law Edwin van der Bruggen About the Jurisdiction of International Courts to Settle Tax Treaty Disputes Luc Hinnekens The Search for an Effective Structure of International Tax Arbitration Within and Without the European Community Beatrix Karl Settlement of Disputes in Social Security Conventions William W. Park Arbitration and Tax Measures in North America Christoph Schreuer The World Bank/ICSID Dispute Settlement Procedures Annex 1: List of Authors, Annex 2: Guidelines