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

Michelle Markham

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

Michelle Markham

Faculty of Law

Research output: Contribution to journal › Article › Research › peer-review

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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 language	English
Pages (from-to)	162-9
Number of pages	8
Journal	Australasian Dispute Resolution Journal
Volume	28
Publication status	Published - 2017

Recurring resistance to tax treaty arbitration as a dispute resolution mechanism
Markham, M., 23 Oct 2017, In: Austaxpolicy: The Tax and Transfer Policy Blog.
Research output: Contribution to journal › Online Resource › Research

Open Access

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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.",

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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.

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SN - 1441-7847

VL - 28

SP - 162

EP - 169

JO - Australasian Dispute Resolution Journal

JF - Australasian Dispute Resolution Journal

ER -

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

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Recurring resistance to tax treaty arbitration as a dispute resolution mechanism

Cite this