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

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

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 languageEnglish
Title of host publicationScholarship, practice and education in comparative law
Subtitle of host publicationA festschrift in honour of Mary Hiscock
EditorsJohn Farrar, Vai Lo, Goh Bee Chen
Place of PublicationSingapore
PublisherSpringer
Chapter7
Pages115-135
Number of pages21
ISBN (Electronic)978-981-13-9246-7
ISBN (Print)978-981-13-9245-0
DOIs
Publication statusE-pub ahead of print - 4 Oct 2019

Fingerprint

arbitration
taxes
decision making
OECD
treaty
UNO
acceptance
methodology

Cite this

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
Markham, Michelle. / The comparative dimension regarding approaches to decision-making in international tax arbitration. Scholarship, practice and education in comparative law: A festschrift in honour of Mary Hiscock. editor / John Farrar ; Vai Lo ; Goh Bee Chen. Singapore : Springer, 2019. pp. 115-135
@inbook{f37d55daf1a048a2998889b0e43638cf,
title = "The comparative dimension regarding approaches to decision-making in international tax arbitration",
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.",
author = "Michelle Markham",
year = "2019",
month = "10",
day = "4",
doi = "10.1007/978-981-13-9246-7_7",
language = "English",
isbn = "978-981-13-9245-0",
pages = "115--135",
editor = "John Farrar and Vai Lo and {Bee Chen}, Goh",
booktitle = "Scholarship, practice and education in comparative law",
publisher = "Springer",
address = "Germany",

}

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. Springer, Singapore, pp. 115-135. https://doi.org/10.1007/978-981-13-9246-7_7

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 proceedingChapterResearchpeer-review

TY - CHAP

T1 - The comparative dimension regarding approaches to decision-making in international tax arbitration

AU - Markham, Michelle

PY - 2019/10/4

Y1 - 2019/10/4

N2 - 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.

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.

U2 - 10.1007/978-981-13-9246-7_7

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

M3 - Chapter

SN - 978-981-13-9245-0

SP - 115

EP - 135

BT - Scholarship, practice and education in comparative law

A2 - Farrar, John

A2 - Lo, Vai

A2 - Bee Chen, Goh

PB - Springer

CY - Singapore

ER -

Markham M. The comparative dimension regarding approaches to decision-making in international tax arbitration. In Farrar J, Lo V, Bee Chen G, editors, Scholarship, practice and education in comparative law: A festschrift in honour of Mary Hiscock. Singapore: Springer. 2019. p. 115-135 https://doi.org/10.1007/978-981-13-9246-7_7