tax arbitration

Ana Paula Dourado (General Editor of Intertax)

The Contents of Intertax, Volume 51, Issue 03, 2023

February 28, 2023

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Leonie Fischer, Jessica M. Müller & Christoph Spengel, The Distorting…

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

EU sets the standard for international tax dispute resolution

October 20, 2017

Adoption of the EU Council Directive on Tax Dispute Resolution Mechanisms in the European Union on 10 October 2017 is a milestone in international tax dispute resolution. The Directive offers a…

Shilpa Goel (Tax Lawyer)

A Case for MAP Arbitration in India

January 2, 2017

India has entered into more than 100 double tax avoidance agreements with foreign nations. Almost all these tax treaties contain an article on Mutual Agreement Procedure (MAP) setting out how India…

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

Improving Dispute Resolution: the BEPS orphan?

October 2, 2015

Everyone concerned with international taxation awaits the publication of the final package of BEPS measures by the OECD on Monday 5 October 2015. While the BEPS programme addresses disparities…

Catalina Hoyos (Godoy & Hoyos Abogados)

Non-discrimination and fair tax treatment in Bilateral Investment Treaties (BIT’s) and Foreign Trade Agreements (FTA’s)

July 28, 2015

In our previous blog we were discussing issues of non-discrimination on the basis of Nationality (article 24.1 MOCDE). Today, it is relevant to point out the fact that the idea of non-discrimination…