Reference : Arbitration after BEPS
Parts of books : Contribution to collective works
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
http://hdl.handle.net/10993/48547
Arbitration after BEPS
English
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL) >]
Kobetsky, Michael []
Aug-2021
Thinker, Teacher, Traveler – Reimagining International Tax (Essays in Honor of H. David Rosenbloom)
Kofler, Georg
Mason, Ruth
Rust, Alexander
IBFD
221-246
Yes
978-908722-715-9
Amsterdam
The Netherlands
[en] Tax Arbitration ; BEPS ; International taxation ; EU law compliant arbitration
[en] Following the introduction of increasingly complex international tax rules through the OECD's Base Erosion and Profit Shifting (BEPS) Project, a stronger focus has recently been placed on mandatory binding dispute resolution mechanisms. Despite its great appeal from the perspectives of effectiveness and economy of procedure, mandatory tax arbitration faces a number of political, practical and also legal difficulties. This chapter, which is dedicated to H. David Rosenbloom, a long-standing champion of tax arbitration, considers those challenges.
Researchers ; Professionals ; Students
http://hdl.handle.net/10993/48547

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