Contribution à des ouvrages collectifs (Parties d’ouvrages)
Arbitration after BEPS
HASLEHNER, Werner; Kobetsky, Michael
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
Résumé :
[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 :
Droit fiscal Droit européen & international
Auteur, co-auteur :
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
Kobetsky, Michael
Co-auteurs externes :
yes
Langue du document :
Anglais
Titre :
Arbitration after BEPS
Date de publication/diffusion :
août 2021
Titre de l'ouvrage principal :
Thinker, Teacher, Traveler – Reimagining International Tax (Essays in Honor of H. David Rosenbloom)
