Abstract: (4330 Views)
One important aspect of tax treaties is the possibility for referring to all the mechanisms available in domestic law of contracting states along with the International dispute Settlement procedures. A taxpayer can take advantage of the international mutual agreement procedure and the methods envisaged in this regard by international organizations. In this article we have tried to analyze the methods of resolving tax disputes as proposed by international organizations within such arrangements and organizations as Energy Charter Treaty (ECT), World Trade Organization (WTO), European ::::union:::: (EU), United Nations (UN) and Organization for Economic Cooperation and Development (OECD). These organizations have similar and sometimes different approaches to resolving tax disputes. One of these methods is Tax Proceeding or international tax arbitration, which is mainly, follows a disagreement resulting from the referral of the dispute to competent authorities of contracting states.
Type of Study:
Research |
Subject:
Economic Received: 2018/10/3 | Accepted: 2018/10/3 | Published: 2018/10/3