Flexible Multi-Tier Dispute Resolution in International Tax Disputes
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This book is the first of its kind to abridge the whole phenomenon of cross-border tax disputes, from their prevention to their settlement.
Why this book?
This book contains the output of the collaborative research project “Flexible Multi-Tier Dispute Resolution in International Tax Disputes”, which has brought together researchers from 11 countries and 10 partner institutions under the coordination of IBFD Academic. This book is the first of its kind to abridge the whole phenomenon of cross-border tax disputes, from their prevention to their settlement.
The book is structured along the lines of the key articulations of the flexible multi-tier dispute resolution theoretical model and provides contributions ranging from the prevention of tax disputes drawn from selected domestic experiences, addressed in Part 1, to the facilitation of the settlement by a third party, addressed in Part 2. In this regard, Part 2 focuses, in particular, on the use of mediation in the domestic tax context in several countries as well as on the possible prospects, from a policy angle, of the use of mediation in cross-border settings. Part 3 of the book contains contributions regarding models relying on the actual settlement of tax disputes by a third party, providing a critical analysis of the recent developments in the use of arbitration in tax treaty disputes and to the currently applicable EU international tax dispute resolution framework.
Flexible Multi-Tier Dispute Resolution in International Tax Disputes
DOI: https://doi.org/10.59403/22m7kbp
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Introduction
DOI: https://doi.org/10.59403/22m7kbp001
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Chapter 1: Flexible Multi-Tier Dispute Resolution: The Croatian Experience
DOI: https://doi.org/10.59403/22m7kbp002
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Chapter 2: Flexible Multi-Tier Dispute Resolution: The German Experience
DOI: https://doi.org/10.59403/22m7kbp003
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Chapter 3: The Use of a Third Person other than a Court in Order to Deal with Tax Disputes: The Greek Experience
DOI: https://doi.org/10.59403/22m7kbp004
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Chapter 4: The Settlement Commission in the Indian Experience
DOI: https://doi.org/10.59403/22m7kbp005
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Chapter 5: Tax Mediation in Belgium and the Netherlands
DOI: https://doi.org/10.59403/22m7kbp006
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Chapter 6: Tax Mediation in New Zealand, Australia and the United Kingdom
DOI: https://doi.org/10.59403/22m7kbp007
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Chapter 7: Tax Mediation in Mexico
DOI: https://doi.org/10.59403/22m7kbp008
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Chapter 8: Tax Mediation in the United States
DOI: https://doi.org/10.59403/22m7kbp009
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Chapter 9: Can Mediation Improve (the Efficiency of) the MAP?
DOI: https://doi.org/10.59403/22m7kbp010
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Chapter 10: Mediation: The Swiss Army Knife in the Competent Authority’s Toolbox
DOI: https://doi.org/10.59403/22m7kbp011
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Chapter 11: Using Mediation for the Resolution of Cross-Border Tax Disputes
DOI: https://doi.org/10.59403/22m7kbp012
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Chapter 12: A Negotiator, Not a Judge: Choosing the Right Mediator to Aid in Resolving Cross Border Tax Disputes
DOI: https://doi.org/10.59403/22m7kbp013
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Chapter 13: The Inception of a Mediation System in Brazil for Resolution of Disputes in International Tax Law
DOI: https://doi.org/10.59403/22m7kbp014
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Chapter 14: MAP Arbitration in Tax Treaty Disputes
DOI: https://doi.org/10.59403/22m7kbp015
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Chapter 15: Judicial Systems and International Tax Disputes: The View from India
DOI: https://doi.org/10.59403/22m7kbp016
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Chapter 16: Baseball Arbitration: The Trendiest Alternative Dispute Resolution Mechanism in International Taxation
DOI: https://doi.org/10.59403/22m7kbp017
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Chapter 17: The EU Directive on Tax Dispute Resolution Mechanisms in the European Union: A Flexible but still Perfectible Tool for Resolving International Tax Disputes
DOI: https://doi.org/10.59403/22m7kbp018
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Chapter 18: Summary of Findings
DOI: https://doi.org/10.59403/22m7kbp019
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Chapter 19: The Flexible Multi-Tier Dispute Resolution Framework and Our Final Conclusions and Recommendations
DOI: https://doi.org/10.59403/22m7kbp020
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Yariv Brauner, Patricia Brown, Stjepan Gadžo, Jan J.P. de Goede, Juliane Gröper, Wendy Hensen, Diana van Hout, Melinda Jone†, Irena Klemenčić, Hans Mooij, Luís Flávio Neto, Katerina Perrou, Pasquale Pistone, Victor Polizelli, Stefano M. Ronco, Roman Seer, D.P. Sengupta, Edson Uribe, Anna Lena Wilms, Nataša Žunić Kovačević.
