Access to tax treaty dispute resolution mechanisms in cases of abuse Aitor Navarro
By: Navarro, Aitor
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Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | DOBLE IMPOSICION | TRATADOS INTERNACIONALES | CONVENIOS | ABUSO DE TRATADOS | CONVENIO MULTILATERAL | RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
In:
Intertax v. 50, issue 4, April 2022, p. 341-355Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2022/4-4 (Browse shelf) | Available | OP 2141/2022/4-4 |
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| OP 2141/2022/4 Intertax | OP 2141/2022/4-1 Pillar Two model rules | OP 2141/2022/4-2 Tax policies in a transition to a knowledge-based economy | OP 2141/2022/4-4 Access to tax treaty dispute resolution mechanisms in cases of abuse | OP 2141/2022/4-5 The implementation of the ATAD by Austria | OP 2141/2022/4-6 Honduran Zones for Employment and Economic Development (ZEDEs) in light of BEPS Action 5 | OP 2141/2022/5 Intertax |
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.
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