000			01987nab a2200265 c 4500
999			_c143570 _d143570
003			ES-MaIEF
005			20210211122134.0
007			ta
008			210211t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_964717 _aCastagna, Stefano
245		4	_aThe benefits of differentiated transparency _bproposal for graduated confidentiality regimes within international tax disputes _c Stefano Castagna
260			_c2020
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aTo date, legislators and policymakers have not yet used any explicit policy criterion to balance transparency matters when dealing with EU and OECD tax dispute resolution reforms. This article wants to fill this void by providing a unique tool for implementing changes in international tax dispute resolution mechanisms, balancing different expectations and needs of stakeholders. Providing an example of its application, it proposes the use of differentiated levels of transparency according to stakeholders’ interests to ensure efficiency and fairness of outcome. The article employs principles of data protection regulations as a means to propose changes, drawing inspiration from comparable dispute resolution regimes that deal with taxation matters (Investor-State Dispute Settlement, International Commercial Arbitration and World Trade Organization dispute resolution mechanism). It concludes by providing proposals to render more efficient the current EU and OECD tax dispute resolution mechanisms.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_948593 _aTRANSPARENCIA FISCAL
650		7	_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
650		4	_aMODELO DE CONVENIO OCDE _967760
650		4	_aDERECHO COMUNITARIO EUROPEO _941975
650		4	_aUNION EUROPEA _948432
773	0		_9164289 _oOP 2141/2020/12 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, Issue 12, December 2020, p. 1125-1144
942			_cART