Alternative Dispute Resolution and Tax Disputes. (2023)

• Record Type: Book
• Further Information: Note: Werner Haslehner, Timothy Lyons, Katerina Pantazatou, Georg Kofler, Alexander Rust.
• Editors: Haslehner, Werner; Lyons, Timothy; Pantazatou, Katerina; Kofler, Georg; Rust, Alexander
• Contents: Contents: Preface xii 1 The future of international tax dispute resolution post-BEPS and MLI 1 Daniel Gutmann 2 What disputes does a MAP resolve? 17 Katerina Pantazatou 3 Post-BEPS arbitration: last best offer versus reasoned opinion 41 Alexia Kardachaki and Sjoerd Douma 4 Best practices for competent authorities to ensure effective and efficient arbitration 68 Laura Turcan 5 The EU Dispute Resolution Directive 103 Georg Kofler and Alexander Rust 6 Tax arbitration and the EU treaties 130 Werner Haslehner 7 Taxpayers and their rights in alternative tax dispute resolution 151 Katerina Perrou 8 Enforcement and judicial control of arbitration decisions 171 Paloma Schwarz 9 Alternative dispute resolution through mediation 188 Peter Nias 10 Relation between dispute resolution under double taxation conventions and investment treaties 215 Robert J. Danon 11 The independence and impartiality of arbitrators 236 Arno E. Gildemeister 12 Lessons from investment treaty arbitration 255 Javier García Olmedo 13 Reflections on dispute resolution under GATT and the WTO and double tax treaty disputes 283 Timothy Lyons Index.
• Publisher Details: Cheltenham : Edward Elgar Publishing
• Publication Date: 2023
• Extent: 1 online resource (368 pages)
• Subjects: LAW -- Taxation; Taxation & duties law; LAW -- Corporate; LAW -- Arbitration, Negotiation, Mediation; Corporate tax; Personal tax; International arbitration
• Languages: English
• ISBNs: 9781803920382; 1803920386
• Related ISBNs: 9781803920375
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.