Litigation, Arbitration and Mediation in International Tax Disputes: An Assessment of whether this results in Competitive or Collaborative Relations

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Abstract

While unresolved tax treaty disputes have long been a problem in the international tax arena, the last decade has witnessed an exponential rise in the number of these controversies. A “perfect storm” is predicted to be brewing in this area, due in no small part to new global tax initiatives recently introduced by the Organisation for Economic Cooperation and Development’s Base Erosion and Profit Shifting Project. The negative effects of such unresolved disputes include a lack of confidence in the integrity of the international tax system, and the imposition of a barrier to global development and trade. This is therefore a critical time to evaluate the application of various procedures to resolve these disputes. This article will analyse recent developments in the international tax landscape with regards to the dispute resolution avenues of litigation, arbitration and mediation, and assess whether these avenues lead to competitive or collaborative relations going forward.
Original languageEnglish
Pages (from-to)277-304
Number of pages23
JournalContemporary Asia Arbitration Journal
Volume11
Issue number2
Publication statusPublished - 30 Nov 2018

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arbitration
taxes
mediation
tax system
OECD
treaty
integrity
erosion
profit
confidence
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Cite this

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title = "Litigation, Arbitration and Mediation in International Tax Disputes: An Assessment of whether this results in Competitive or Collaborative Relations",
abstract = "While unresolved tax treaty disputes have long been a problem in the international tax arena, the last decade has witnessed an exponential rise in the number of these controversies. A “perfect storm” is predicted to be brewing in this area, due in no small part to new global tax initiatives recently introduced by the Organisation for Economic Cooperation and Development’s Base Erosion and Profit Shifting Project. The negative effects of such unresolved disputes include a lack of confidence in the integrity of the international tax system, and the imposition of a barrier to global development and trade. This is therefore a critical time to evaluate the application of various procedures to resolve these disputes. This article will analyse recent developments in the international tax landscape with regards to the dispute resolution avenues of litigation, arbitration and mediation, and assess whether these avenues lead to competitive or collaborative relations going forward.",
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AB - While unresolved tax treaty disputes have long been a problem in the international tax arena, the last decade has witnessed an exponential rise in the number of these controversies. A “perfect storm” is predicted to be brewing in this area, due in no small part to new global tax initiatives recently introduced by the Organisation for Economic Cooperation and Development’s Base Erosion and Profit Shifting Project. The negative effects of such unresolved disputes include a lack of confidence in the integrity of the international tax system, and the imposition of a barrier to global development and trade. This is therefore a critical time to evaluate the application of various procedures to resolve these disputes. This article will analyse recent developments in the international tax landscape with regards to the dispute resolution avenues of litigation, arbitration and mediation, and assess whether these avenues lead to competitive or collaborative relations going forward.

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