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Alternative Dispute Resolution and Tax Disputes.
・ISBN 978-1-80392-037-5 hard GB£ 172.00
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| 著者・編者 | Haslehner, Werner / Lyons, Timothy et al. (eds.), |
|---|---|
| シリーズ | Elgar Tax Law and Practice |
| 出版社 | (E. Elgar, UK) |
| 出版年月 | 2023.04 |
| ページ数 | 400 pp. |
| 言語 | ENG |
| ニュース番号 | <688-563> |
解説
Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system.
Key Features:
- Comprehensive analysis of the existing tax treaty framework and their application to MAP and arbitration
- Up-to-date guidance on the best practices in alternative dispute resolution to ensure effective and efficient dispute resolution
- Original insights from dispute resolution mechanisms found in non-tax areas such as trade and investment law
- In-depth discussion of primary and secondary EU law rules on tax dispute resolution, including implications of EU general principles, fundamental rights and internal market rules
Identifying some of the new issues in tax arbitration and offering views on how to tackle them in the most appropriate way, this book will be a key resource for tax law practitioners looking for the latest insights on how to navigate the legal framework for alternative tax dispute resolution. Students and academics focusing on commercial and tax law will also benefit from this detailed guide.