Arbitration under Tax Treaties

Improving Legal Protection in International Tax Law

Arbitration under Tax Treaties Improving Legal Protection in International Tax Law
This book provides an in-depth analysis of several concluded and proposed dispute resolution methods.

Why this book? 

To improve the legal protection of the taxpayer in connection with international tax law, some countries have already added arbitration clauses to newly negotiated tax treaties. Within the EU, the Arbitration Convention protects taxpayers in transfer pricing disputes, and the ECJ is called upon to decide tax treaty conflicts under recent tax treaties. The ICC proposed a model arbitration provision. This book provides an in-depth analysis of several concluded and proposed dispute resolution methods.

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Sample excerpt, including table of contents

This book is part of the IBFD Doctoral Series

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Author(s)

Dr Mario Züger works in the Tax Department of Freshfields Bruckhaus Deringer. He received the Mitchell B. Carroll Prize 2001 of the IFA and the Austrian Wolf Theiss Award 2002 for his dissertation.

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