Tax arbitration? Yes, that would be a very good idea... Yet the trend in different tax treaties to introduce mechanisms of dispute reslution labelled 'arbitration' immediately raises a very basic doubt: is this arbitration at all? The question is not a matter o semantics. Whether a mechanism of dispute resolution is considered arbitration in the legal sense affects the power of arbitrators to rule on their own jurisdiction, or to organize the proceedings, as well as the enforceability of the decision, or the evaluation of whether the procedure respected fundamental rights. The chapter examines all these uetsions in detail, concluding that, as convenient as tax treaty dispute resolution mechanisms may be for tax authorities, they are (extremely) short on safeguards for the taxpayer.

ramos munoz david (2013). A game of snakes and ladders. Tax Arbitration in an International and EU setting. Amsterdam : IBFD.

A game of snakes and ladders. Tax Arbitration in an International and EU setting

RAMOS MUNOZ, DAVID
2013

Abstract

Tax arbitration? Yes, that would be a very good idea... Yet the trend in different tax treaties to introduce mechanisms of dispute reslution labelled 'arbitration' immediately raises a very basic doubt: is this arbitration at all? The question is not a matter o semantics. Whether a mechanism of dispute resolution is considered arbitration in the legal sense affects the power of arbitrators to rule on their own jurisdiction, or to organize the proceedings, as well as the enforceability of the decision, or the evaluation of whether the procedure respected fundamental rights. The chapter examines all these uetsions in detail, concluding that, as convenient as tax treaty dispute resolution mechanisms may be for tax authorities, they are (extremely) short on safeguards for the taxpayer.
2013
Litigating EU Tax Law in International, National and Non-EU National Courts
109
207
ramos munoz david (2013). A game of snakes and ladders. Tax Arbitration in an International and EU setting. Amsterdam : IBFD.
ramos munoz david
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/599887
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