Wildy Logo
(020) 7242 5778
enquiries@wildy.com

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Mark Arnold KC, Simon Mortimore KC
Price: £275.00

Lord Denning: Life, Law and Legacy



  


Welcome to Wildys

Watch


NEW EDITION Pre-order Mortgage Receivership: Law and Practice



 Stephanie Tozer, Cecily Crampin, Tricia Hemans
Practical guidance to relevant law & procedure


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Easter Closing

We will be closed between Friday 29th March and Monday 1st April for the Easter Bank Holidays, reopening at 8.30am on Tuesday 2nd April. Any orders received during this period will be processed with when we re-open.

Hide this message

Alternative Dispute Resolution and Tax Disputes

Edited by: Werner Haslehner, Timothy Lyons KC, Katerina Pantazatou, Georg Kofler, Alexander Rust

ISBN13: 9781803920375
Published: May 2023
Publisher: Edward Elgar Publishing Limited
Country of Publication: UK
Format: Hardback
Price: £160.00



In stock.

Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system.

Key Features:

  • Comprehensive analysis of the existing tax treaty framework and their application to MAP and arbitration
  • Up-to-date guidance on the best practices in alternative dispute resolution to ensure effective and efficient dispute resolution
  • Original insights from dispute resolution mechanisms found in non-tax areas such as trade and investment law
  • In-depth discussion of primary and secondary EU law rules on tax dispute resolution, including implications of EU general principles, fundamental rights and internal market rules

Identifying some of the new issues in tax arbitration and offering views on how to tackle them in the most appropriate way, this book will be a key resource for tax law practitioners looking for the latest insights on how to navigate the legal framework for alternative tax dispute resolution. Students and academics focusing on commercial and tax law will also benefit from this detailed guide.

Subjects:
Taxation, Arbitration and Alternative Dispute Resolution
Contents:
Preface xii

1. The future of international tax dispute resolution post-BEPS and MLI 1
Daniel Gutmann
2. What disputes does a MAP resolve? 17
Katerina Pantazatou
3. Post-BEPS arbitration: last best offer versus reasoned opinion 41
Alexia Kardachaki and Sjoerd Douma
4. Best practices for competent authorities to ensure effective and efficient arbitration 68
Laura Turcan
5. The EU Dispute Resolution Directive 103
Georg Kofler and Alexander Rust
6. Tax arbitration and the EU treaties 130
Werner Haslehner
7. Taxpayers and their rights in alternative tax dispute resolution 151
Katerina Perrou
8. Enforcement and judicial control of arbitration decisions 171
Paloma Schwarz
9. Alternative dispute resolution through mediation 188
Peter Nias
10. Relation between dispute resolution under double taxation conventions and investment treaties 215
Robert J. Danon
11. The independence and impartiality of arbitrators 236
Arno E. Gildemeister
12. Lessons from investment treaty arbitration 255
Javier García Olmedo
13. Reflections on dispute resolution under GATT and the WTO and double tax treaty disputes 283
Timothy Lyons

Index