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Vol 22 No 7 July/August 2017

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Settlement of Disputes in Tax Treaty Law

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ISBN13: 9789041199041
ISBN: 9041199047
Published: September 2002
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £194.00



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In a world of tight legal and economic networks, tax disputes are on the increase. 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 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.

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Subjects:
Taxation
Contents:
,Overview; M. Zuger; Austria, I. Hofbauer; Belgium, L. Meeus; Czech Republic, M. Hulmak, M. Sedmihradsky; Denmark, K. Skov Nilausen; The Netherlands, E. Velthuizen; Finland, M. Helminen. France; H. Perdriel-Vaissiere; Germany, J. Basler; Greece, K. Perrou; Hungary, P. Jalsovszky; Italy, P. Pistone; Latvia, A. Petrovskis; Luxembourg, A. Steichen; Norway, O.G. Dajani; Portgual, P. Noiret Silveira da Cunha; Spain, F. Serrano Anton; Sweden, M. Dahlberg; United Kingdom, M. Ullah; About the Jurisdiction of International Courts to Settle Tax Treaty Disputes, E. van der Bruggen; The Search for an Effective Structure of International Tax Arbitration Within and Without the European Community, L. Hinnekens; Settlement of Disputes in Social Security Conventions, B. Karl. Arbitration and Tax Measures in North America, W.W. Park; The World Bank/ICSID Dispute Settlement Procedures, C. Schreuer.

Series: Eucotax Series on European Taxation

Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed ISBN 9789041161352
To be published December 2018
Kluwer Law International
£155.00
Corporate Tax Base in the Light of IAS/IFRS and EU Directive 2013/34: A Comparative Approach ISBN 9789041167453
Published July 2016
Kluwer Law International
£96.00
Fixed Establishments in European VAT ISBN 9789041145543
Published August 2013
Kluwer Law International
£96.00
Taxation of Ucits: Austria Germany the Netherlands and the Uk ISBN 9789041128393
Published October 2009
Kluwer Law International
£110.00
Tax Compliance Costs for Companies in an Enlarged European Community ISBN 9789041126665
Published May 2008
Kluwer Law International
£144.00
ECJ-Recent Developments in Direct Taxation ISBN 9789041125095
Published March 2006
Kluwer Law International
£116.00
Limitation on Benefits Clauses in Double Taxation Conventions ISBN 9789041123701
Published December 2005
Kluwer Law International
£177.00
Tax Avoidance and EC Treaty Freedoms ISBN 9789041124029
Published December 2005
Kluwer Law International
£145.00
£123.00
WTO and Direct Taxation ISBN 9789041123718
Published May 2005
Kluwer Law International
£245.00
Tax Treaty Interpretation
Edited by: Michael Lang
ISBN 9789041198570
Published June 2002
Kluwer Law International
£162.00
The Impact of Community Law on Tax Treaties: Issues and Solutions ISBN 9789041198600
Published February 2002
Kluwer Law International
£175.00
The Compatibility of Anti-abuse Provisions in Tax Treaties with EC Law
ISBN 9789041196781
Published January 1999
Kluwer Law International
£171.00
The Principle of Equality in European Taxation
ISBN 9789041196934
Published December 0002
Kluwer Law International
£158.00