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.
|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|
|Number of pages||21|
|Publication status||E-pub ahead of print - 4 Oct 2019|
Markham, M. (2019). The comparative dimension regarding approaches to decision-making in international tax arbitration. In J. Farrar, V. Lo, & G. Bee Chen (Eds.), Scholarship, practice and education in comparative law: A festschrift in honour of Mary Hiscock (pp. 115-135). Singapore: Springer. https://doi.org/10.1007/978-981-13-9246-7_7