Settlement Of Disputes In Tax Treaty Law

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Overview

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.

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Product Details

Table of Contents

Preface 5
Contents 7
List of Abbreviations 9
General Report 15
Settlement of Disputes in Austrian Tax Treaty Law 49
Settlement of Disputes in Belgian Tax Treaty Law 87
Settlement of Disputes in Czech Tax Treaty Law 123
Settlement of Disputes in Danish Tax Treaty Law 141
Settlement of Disputes in Dutch Tax Treaty Law 153
Settlement of Disputes in Finnish Tax Treaty Law 185
Settlement of Disputes in French Tax Treaty Law 193
Settlement of Disputes in German Tax Treaty Law 231
Settlement of Disputes in Greek Tax Treaty Law 259
Settlement of Disputes in Hungarian Tax Treaty Law 297
Settlement of Disputes in Italian Tax Treaty Law 307
Settlement of Disputes in Latvia's Tax Treaty Law 357
Settlement of Disputes in Luxembourgian Tax Treaty Law 373
Settlement of Disputes in Norwegian Tax Treaty Law 381
Settlement of Disputes in Portuguese Tax Treaty Law 401
Settlement of Disputes in Spanish Tax Treaty Law 427
Settlement of Disputes in Swedish Tax Treaty Law 449
Settlement of Disputes in U.K. Tax Treaty Law 471
About the Jurisdiction of International Courts to Settle Tax Treaty Disputes 501
The Search for an Effective Structure of International Tax Arbitration Within and Without the European Community 533
Settlement of Disputes in Social Security Conventions 551
Arbitration and Tax Measures in North America 565
The World Bank/ICSID Dispute Settlement Procedures 579
Annex 1 List of Authors 583
Annex 2 Guidelines 589
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