The comparative dimension regarding approaches to decision-making in international tax arbitration

Michelle Markham

doi:10.1007/978-981-13-9246-7_7

The comparative dimension regarding approaches to decision-making in international tax arbitration

Michelle Markham

Faculty of Law

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Research › peer-review

1 Citation (Scopus)

Abstract

This chapter will outline the evolution of international tax dispute mechanisms with respect to the slow and cumbersome progress towards the acceptance of mandatory binding arbitration as a means of resolving contentious issues. This evolution will be viewed mainly through the prism of the Conventions designed by the Organisation for Economic Cooperation and Development and by the United Nations, as these are arguably the two most influential and inspirational sources regarding the design of tax treaty arbitration provisions. However, other instruments will also be discussed in order to provide a comparative perspective on emerging global attitudes towards arbitration. This chapter will also comparatively consider the two main arbitration methodologies currently employed in the international tax arena.

Original language	English
Title of host publication	Scholarship, practice and education in comparative law
Subtitle of host publication	A festschrift in honour of Mary Hiscock
Editors	John Farrar, Vai Lo, Goh Bee Chen
Place of Publication	Singapore
Publisher	Springer
Chapter	7
Pages	115-135
Number of pages	21
ISBN (Electronic)	978-981-13-9246-7
ISBN (Print)	978-981-13-9245-0
DOIs	https://doi.org/10.1007/978-981-13-9246-7_7
Publication status	Published - 5 Nov 2019

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10.1007/978-981-13-9246-7_7

https://rdcu.be/cOo9RLicence: Other

Cite this

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The comparative dimension regarding approaches to decision-making in international tax arbitration. / Markham, Michelle.
Scholarship, practice and education in comparative law: A festschrift in honour of Mary Hiscock. ed. / John Farrar; Vai Lo; Goh Bee Chen. Singapore: Springer, 2019. p. 115-135.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Research › peer-review

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AB - This chapter will outline the evolution of international tax dispute mechanisms with respect to the slow and cumbersome progress towards the acceptance of mandatory binding arbitration as a means of resolving contentious issues. This evolution will be viewed mainly through the prism of the Conventions designed by the Organisation for Economic Cooperation and Development and by the United Nations, as these are arguably the two most influential and inspirational sources regarding the design of tax treaty arbitration provisions. However, other instruments will also be discussed in order to provide a comparative perspective on emerging global attitudes towards arbitration. This chapter will also comparatively consider the two main arbitration methodologies currently employed in the international tax arena.

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The comparative dimension regarding approaches to decision-making in international tax arbitration

Abstract

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A taxpayer conundrum: choosing the most advantageous tax treaty dispute resolution mechanism in the wake of the OECD’s Base Erosion and Profit Shifting Action Plan- the Mutual Agreement Procedure, Arbitration, or Advance Pricing Agreements?

Comparative Law in Chinese Legal Education

Conclusion: Relevancy of Comparative Law

Financial Stability After the Global Financial Crisis: Globalisation, Nationalism and the Potential Demise of a Rules-Based Order

Cite this

The comparative dimension regarding approaches to decision-making in international tax arbitration

Abstract

Access to Document

Other files and links

Fingerprint

Related Activities

A taxpayer conundrum: choosing the most advantageous tax treaty dispute resolution mechanism in the wake of the OECD’s Base Erosion and Profit Shifting Action Plan- the Mutual Agreement Procedure, Arbitration, or Advance Pricing Agreements?

Related Research Outputs

Comparative Law in Chinese Legal Education

Conclusion: Relevancy of Comparative Law

Financial Stability After the Global Financial Crisis: Globalisation, Nationalism and the Potential Demise of a Rules-Based Order

Cite this