2021 • In Kofler, Georg; Mason, Ruth; Rust, Alexander (Eds.) Thinker, Teacher, Traveler – Reimagining International Tax (Essays in Honor of H. David Rosenbloom)
Tax Arbitration; BEPS; International taxation; EU law compliant arbitration
Abstract :
[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.
Disciplines :
Tax law European & international law
Author, co-author :
Haslehner, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
Kobetsky, Michael
External co-authors :
yes
Language :
English
Title :
Arbitration after BEPS
Publication date :
August 2021
Main work title :
Thinker, Teacher, Traveler – Reimagining International Tax (Essays in Honor of H. David Rosenbloom)
