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Title: | Inter-state arbitration in international tax disputes |
Authors: | Bantekas, I |
Issue Date: | 7-Apr-2017 |
Publisher: | Oxford University Press |
Citation: | Bantekas, I. (2017) 'Inter-state arbitration in international tax disputes', Journal of International Dispute Settlement, 8 (3), pp. 507-534. doi: 10.1093/jnlids/idx003. |
Abstract: | The proliferation of inter-state ADR mechanisms, such as joint tax vetoes and mutual agreement procedures, as well as investor-state tax-related arbitration, are the chief reasons for the decline of inter-state arbitration (or other forms of adjudication) in tax matters. The paper demonstrates that this is a new trend and a break from pre-WW II practice, but it is not satisfactory to stakeholders in all areas of commercial and investment activity. As a result, a limited number of tax disputes are subjected to inter-state arbitration. The following instruments typically serve as submission agreements, namely: bilateral investment treaties, bilateral tax treaties, multilateral regional economic cooperation (or free trade) agreements and pipeline treaties. The majority of disputes in the instruments analysed are submitted to ad hoc arbitration. Even so, the paper traces the role of other forums as arbitral tribunals in inter-state tax disputes, namely: the International Court of Justice and its predecessor, the Permanent Court of International Justice, the Court of Justice of the European Union and other Free Trade and Economic Union tribunals. |
URI: | https://bura.brunel.ac.uk/handle/2438/15722 |
DOI: | https://doi.org/10.1093/jnlids/idx003 |
ISSN: | 2040-3585 |
Appears in Collections: | Brunel Law School Research Papers |
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File | Description | Size | Format | |
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FullText.pdf | © The Author 2017. Published by Oxford University Press. This is a pre-copyedited, author-produced version of an article accepted for publication in Journal of International Dispute Settlement following peer review. The version of record Ilias Bantekas, Interstate Arbitration in International Tax Disputes, Journal of International Dispute Settlement, Volume 8, Issue 3, September 2017, Pages 507–534, is available online at: https://academic.oup.com/jids/article/8/3/507/3192388 [https://doi.org/10.1093/jnlids/idx003]. | 347.13 kB | Adobe PDF | View/Open |
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