Recurring resistance to tax treaty arbitration as a dispute resolution mechanism

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Abstract

[Extract] The rise of globalisation has not only resulted in an unprecedented increase in cross-border trade, but also in the parallel escalation of disputes in the international tax arena. Disputes usually arise where two different jurisdictions claim the right to tax the same transactions or income, imposing an excessive tax burden on taxpayers. The imposition of double taxation constitutes a significant barrier to the free flow of trade and investment. Where such double taxation disputes remain unresolved, confidence in the certainty, fairness and integrity of the international tax system is undermined.
Original languageEnglish
JournalAustaxpolicy: The Tax and Transfer Policy Blog
Publication statusPublished - 23 Oct 2017

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arbitration
taxation
taxes
treaty
tax burden
tax system
escalation
fairness
transaction
integrity
jurisdiction
confidence
globalization
income

Cite this

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abstract = "[Extract] The rise of globalisation has not only resulted in an unprecedented increase in cross-border trade, but also in the parallel escalation of disputes in the international tax arena. Disputes usually arise where two different jurisdictions claim the right to tax the same transactions or income, imposing an excessive tax burden on taxpayers. The imposition of double taxation constitutes a significant barrier to the free flow of trade and investment. Where such double taxation disputes remain unresolved, confidence in the certainty, fairness and integrity of the international tax system is undermined.",
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AB - [Extract] The rise of globalisation has not only resulted in an unprecedented increase in cross-border trade, but also in the parallel escalation of disputes in the international tax arena. Disputes usually arise where two different jurisdictions claim the right to tax the same transactions or income, imposing an excessive tax burden on taxpayers. The imposition of double taxation constitutes a significant barrier to the free flow of trade and investment. Where such double taxation disputes remain unresolved, confidence in the certainty, fairness and integrity of the international tax system is undermined.

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