International Tax Disputes

Bringing together global experts from diverse legal backgrounds, this comprehensive book offers a rigorous analysis of the complexity of resolving and preventing international tax disputes, covering arbitration, mediation, and dispute management. Analyzing the myriad challenges involved in international tax disputes, this book critically examines the OECD Two Pillar framework, the tax treaty Mutual Agreement Procedures, the OECD MLI arbitration rules, BIT investment arbitration on tax issues, as well as the EU Dispute Resolution Process. Key Features: Written by a team of leading international tax experts Utilizes fresh insights and international perspectives on policy and administration, including viewpoints from emerging economies in Asia and Latin America Outlines the practical strategies tax authorities and multinational corporate taxpayers may use in preventing, managing, and resolving tax disputes, including collaborative compliance Presenting an authoritative overview of international tax disputes, this book will be indispensable to practitioners in corporate and international tax, controversy and dispute specialists, and investment arbitration lawyers. It is also a crucial resource for scholars of tax law, fiscal policy, arbitration, litigation, and dispute resolution.