International Tax Treaty Arbitration - Fighting an Uphill Battle in the Global Arena

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Abstract

The last decade has seen a worldwide increase in the number of unresolved disputes in the international tax arena, with the negative effect of eroding taxpayer confidence in the certainty, fairness and integrity of the tax system, as well as increasing double taxation, thereby acting as a barrier to cross-border trade and investment.
Original languageEnglish
Pages (from-to)162-9
Number of pages8
JournalAustralasian Dispute Resolution Journal
Volume28
Publication statusPublished - 2017

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tax system
arbitration
taxation
taxes
treaty
fairness
integrity
confidence

Cite this

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title = "International Tax Treaty Arbitration - Fighting an Uphill Battle in the Global Arena",
abstract = "The last decade has seen a worldwide increase in the number of unresolved disputes in the international tax arena, with the negative effect of eroding taxpayer confidence in the certainty, fairness and integrity of the tax system, as well as increasing double taxation, thereby acting as a barrier to cross-border trade and investment.",
author = "Michelle Markham",
year = "2017",
language = "English",
volume = "28",
pages = "162--9",
journal = "Australasian Dispute Resolution Journal",
issn = "1441-7847",
publisher = "Lawbook Co.",

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International Tax Treaty Arbitration - Fighting an Uphill Battle in the Global Arena. / Markham, Michelle.

In: Australasian Dispute Resolution Journal, Vol. 28, 2017, p. 162-9.

Research output: Contribution to journalArticleResearchpeer-review

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AB - The last decade has seen a worldwide increase in the number of unresolved disputes in the international tax arena, with the negative effect of eroding taxpayer confidence in the certainty, fairness and integrity of the tax system, as well as increasing double taxation, thereby acting as a barrier to cross-border trade and investment.

M3 - Article

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JO - Australasian Dispute Resolution Journal

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