International Tax Disputes: Arbitration, Mediation, and Dispute Management

Bringing together global experts from diverse legal backgrounds, this comprehensive book offers a rigorous analysis of the complexity of resolving and preventing international tax disputes, covering arbitration, mediation, and dispute management.

Analyzing the myriad challenges involved in international tax disputes, this book critically examines the OECD Two Pillar framework, the tax treaty Mutual Agreement Procedures, the OECD MLI arbitration rules, BIT investment arbitration on tax issues, as well as the EU Dispute Resolution Process.

Key Features:

• Written by a team of leading international tax experts
• Utilizes fresh insights and international perspectives on policy and administration, including viewpoints from emerging economies in Asia and Latin America
• Outlines the practical strategies tax authorities and multinational corporate taxpayers may use in preventing, managing, and resolving tax disputes, including collaborative compliance

Presenting an authoritative overview of international tax disputes, this book will be indispensable to practitioners in corporate and international tax, controversy and dispute specialists, and investment arbitration lawyers. It is also a crucial resource for scholars of tax law, fiscal policy, arbitration, litigation, and dispute resolution.

Contents:
Preface: A Silent Reform

PART I. ARBITRATION
1. International tax arbitration: what it means and how it has evolved, Ubaldo González de Frutos
2. The case for reasoned baseball arbitration, John F. Avery Jones
3. Developing countries’ position on arbitration, Kim S. Jacinto-Henares
4. Dispute management—arbitration in India, Parthasarathi Shome
5. Tax arbitration – recent developments in Latin America, Eleonora Lozano Rodríguez
6. Arbitration as a dispute resolution mechanism in tax treaties: a Mexican perspective, Enrique Bolado Muñoz and Juan Carlos Trujillo Barroso
7. Reflections on the ‘A’ word, H. David Rosenbloom
8. A call and outline for action to build trust in tax arbitration, Catalina Hoyos-Jiménez
9. Tax arbitration in Portugal: private justice in the public interest, Rita M. Correia da Cunha
10. Mind the gap – key arbitration provisions the MLI’s drafters missed, Rita N. Halabi
11. The EU Dispute Resolution Directive, Rhys Kieran Bane

PART II. MUTUAL AGREEMENT PROCEDURES
12. Contemporaneous debates for MAP regulations in developing countries, Natalia Quiñones Cruz
13. Taxpayer participation and rights in MAP procedures, Philip Baker and Katerina Perrou
14. Taxpayers’ rights and BEPS Action 14: minimum standards and best practices, Jonathan Schwarz

PART III. MEDIATION AND DISPUTE PREVENTION
15. Prospective reflections on mediation in the international tax context, Edson Uribe
16. Prevention and resolution of international tax disputes – the use of alternative dispute resolution (ADR) techniques including mediation, Peter Nias
17. Conclusive agreements – the evolution of the fiscal justice in Mexico, Luis Fernando Balderas Espinosa and Aarón Huerta Hernández
18. Better together: new opportunities for multinational companies and tax authorities to collaborate on tax certainty, Luis Coronado and Joel Lachlan Cooper
19. Advance Pricing Agreements – India’s practice, T.P. Ostwal
20. Joint audits, Joachim Englisch

PART IV. DISPUTE MANAGEMENT
21. The cost of international tax disputes, Hans Mooij
22. What is the role of certification in the data driven world of taxes? How certification can align the interests of both tax authorities and taxpayers, Steef Huibregtse and Jasper Verkamman
23. The interaction between tax treaties and domestic tax law: challenging issues and need for advanced international tax training, Kees van Raad