Mooij, Hans
Arbitration institutes an issue overlooked / Hans Mooij .-- , 2019
Resumen.
The article argues that with the MLI and the Dispute Resolution Directive, numbers of arbitrations may reasonably be expected to go up. According to the author the tax authorities will have to face the question whether they want to administer arbitrations themselves, or prefer to instead call on facilitation by professional arbitration institutes as is customary practice in commercial or investment arbitration. Proper and effective administration will be a significant factor to the eventual success of tax treaty arbitration. Absent any guidance in either the MLI or the Dispute Resolution Directive, the issue requires careful consideration from authorities.
DERECHO TRIBUTARIO
FISCALIDAD INTERNACIONAL
ARBITRAJE
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
TRATADOS INTERNACIONALES
CONVENIO MULTILATERAL
UNION EUROPEA
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p.737-744
Arbitration institutes an issue overlooked / Hans Mooij .-- , 2019
Resumen.
The article argues that with the MLI and the Dispute Resolution Directive, numbers of arbitrations may reasonably be expected to go up. According to the author the tax authorities will have to face the question whether they want to administer arbitrations themselves, or prefer to instead call on facilitation by professional arbitration institutes as is customary practice in commercial or investment arbitration. Proper and effective administration will be a significant factor to the eventual success of tax treaty arbitration. Absent any guidance in either the MLI or the Dispute Resolution Directive, the issue requires careful consideration from authorities.
DERECHO TRIBUTARIO
FISCALIDAD INTERNACIONAL
ARBITRAJE
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
TRATADOS INTERNACIONALES
CONVENIO MULTILATERAL
UNION EUROPEA
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p.737-744