Settlement of Disputes in Tax Treaty Law

When a cross-border tax dispute arises, practitioners naturally turn to the tax treaties that apply in the countries concerned. All too often they discover that the mutual agreement procedures available under tax treaty law prove disadvantageous, offering no legal certainty and severely limited enforcement possibilities.

However, today''s multi-layered business environment provides alternative ways to resolve tax disputes much more satisfactorily. A wide variety of legal...
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When a cross-border tax dispute arises, practitioners naturally turn to the tax treaties that apply in the countries concerned. All too often they discover that the mutual agreement procedures available under tax treaty law prove disadvantageous, offering no legal certainty and severely limited enforcement possibilities.

However, today''s multi-layered business environment provides alternative ways to resolve tax disputes much more satisfactorily. A wide variety of legal approaches and techniques are presented in detail in this work of twenty-five notable authorities, many of whom are specialists in their own country''s tax law. The book includes eighteen country reports - from fourteen EU Member States plus Norway, Hungary, Latvia, and the Czech Republic - as well as additional essays on such topics as international tax arbitration, social security conventions, the jurisdiction of international courts, and World Bank/ICSID dispute settlement procedures as all of these may be applied to the resolution of tax disputes.

Settlement of Disputes in Tax Treaty Law is a worthy - and eminently practical - successor to Michael Lang''s influential Tax Treaty Interpretation. Like that work, it will quickly become an essential resource for practitioners and scholars in international taxation.

Contents:

Preface. List of Abbreviations. General Report; M. Züger. Settlement of Disputes in Austrian Tax Treaty Law; I. Hofbauer. Settlement of Disputes in Belgian Tax Treaty Law; L. Meeus. Settlement of Disputes in Czech Tax Treaty Law; M. Hulmák, M. Sedmihradský. Settlement of Disputes in Danish Tax Treaty Law; K.S. Nilausen. Settlement of Disputes in Dutch Tax Treaty Law; E. Velthuizen. Settlement of Disputes in Finnish Tax Treaty Law; M. Helminen. Settlement of Disputes in French Tax Treaty Law; H. Perdriel-Vaissière. Settlement of Disputes in German Tax Treaty Law; J. Baßler. Settlement of Disputes in Greek Tax Treaty Law; K. Perrou. Settlement of Disputes in Hungarian Tax Treaty Law; P. Jalsovszky. Settlement of Disputes in Italian Tax Treaty Law; P. Pistone. Settlement of Disputes in Latvia''s Tax Treaty Law; A. Petrovskis. Settlement of Disputes in Luxembourgian Tax Treaty Law; A. Steichen. Settlement of Disputes in Norwegian Tax Treaty Law; O.G. Dajani. Settlement of Disputes in Portuguese Tax Treaty Law; P. Noiret Silveira da Cunha. Settlement of Disputes in Spanish Tax Treaty Law; F. Serrano Antón. Settlement of Disputes in Swedish Tax Treaty Law; M. Dahlberg. Settlement of Disputes in U.K. Tax Treaty Law; 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. Annex 1: List of Authors. Annex 2: Guidelines.

EUCOTAX (European Universities Cooperating on TAXes) is a network of tax institutes currently consisting of nine European universities: Wirtschaftsuniversität Wien in Austria, Katholieke Universiteit Leuven in Belgium, Université Paris-I Panthéon-Sorbonne in France, Universität Osnabrück in Germany, Libera Università Internazionale di Studi Sociali in Rome and Università degli Studi di Bologna, both in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, and Queen Mary and Westfield College at the University of London in the United Kingdom.

This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries.