Settlement of Disputes in Tax Treaty Law

1., 2002
ISBN: 978-3-7073-0265-3
Verlag: Linde Verlag Wien

Buch, Englisch, Band 20, 596 Seiten, PB, Format (B × H): 155 mm x 225 mm, Gewicht: 840 g

Reihe: Schriftenreihe zum Internationalen Steuerrecht

In a world of tight legal and economic networks, tax disputes are on the advance. Until recently, mutual agreement procedures have virtually been the only means to settle such tax disputes amicably. In practice, mutual agreement procedures did not prove satisfactory, because legal certainty is not guaranteed and the taxpayer has no possibility to enforce the avoidance of taxation not in accordance with the double tax treaty. The Convention of the elimination of double taxation in connection with the adjustment of profits of associated enterprises can serve as an alternative dispute settlement vehicle. Still, only transfer pricing disputes fall within the applicability of this EU Convention and its geographic scope is restricted to EU territory. As part of their present treaty policy, some countries have therefore added arbitration clauses to newly negotiated tax treaties. These arbitration clauses extend the competence of an arbitration board not only to transfer pricing disputes but to the entire scope of a tax treaty, thereby avoiding most of the disadvantages of a simple mutual agreement procedure. In addition, related legal areas such as the arbitration provisions of the WTO, NAFTA, ICSID or social security systems may provide interesting inputs for future developments in the settlement of tax treaty disputes.

Autoren/Hrsg.

Lang, Michael

Züger, Mario

Über Autor(innen)

Züger, Mario
Lehrbeauftragter an der WU Wien, Institut für österreichisches und Internationales Steuerrecht.

Lang, Michael
Professor und Vorstand des Instituts für Österreichisches und Internationales Steuerrecht und Vizerektor der WU; wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law der WU; Sprecher des Doktorandenkollegs „Doctoral Program in International Business Taxation (DIBT)“ der WU; Schriftleiter der Fachzeitschrift „Steuer und Wirtschaft International (SWI)“, Präsident der International Fiscal Association (IFA) Österreich.