Navarro, Aitor
Access to tax treaty dispute resolution mechanisms in cases of abuse / Aitor Navarro
Resumen.
This article depicts the rather asymmetrical state of affairs on the access to tax treaty dispute resolution remedies in instances of tax abuse. It demonstrates that there are compelling policy reasons to support granting access to both mutual agreement (MAP) and arbitration procedures in these cases and criticizes the incoherencies that originate from the existing restrictions.
FISCALIDAD INTERNACIONAL
DOBLE IMPOSICION
TRATADOS INTERNACIONALES
CONVENIOS
ABUSO DE TRATADOS
CONVENIO MULTILATERAL
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
Intertax 0165-2826 v. 50, issue 4, April 2022, p. 341-355
Access to tax treaty dispute resolution mechanisms in cases of abuse / Aitor Navarro
Resumen.
This article depicts the rather asymmetrical state of affairs on the access to tax treaty dispute resolution remedies in instances of tax abuse. It demonstrates that there are compelling policy reasons to support granting access to both mutual agreement (MAP) and arbitration procedures in these cases and criticizes the incoherencies that originate from the existing restrictions.
FISCALIDAD INTERNACIONAL
DOBLE IMPOSICION
TRATADOS INTERNACIONALES
CONVENIOS
ABUSO DE TRATADOS
CONVENIO MULTILATERAL
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
Intertax 0165-2826 v. 50, issue 4, April 2022, p. 341-355