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:: year 26, Issue 37 (6-2018) ::
tax research 2018, 26(37): 99-116 Back to browse issues page
Methods of Tax Dispute Settlement in International Law
Abstract:   (510 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.
Keywords: Mutual Agreement Procedure, International Settlement of Disputes, International Tax Arbitration, Tax Courts, OECD
Full-Text [PDF 309 kb]   (269 Downloads)    
Type of Study: Research | Subject: Economic
Received: 2018/10/3 | Accepted: 2018/10/3 | Published: 2018/10/3
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Methods of Tax Dispute Settlement in International Law . tax research. 2018; 26 (37)
URL: http://taxjournal.ir/article-1-1382-en.html

year 26, Issue 37 (6-2018) Back to browse issues page
فصلنامه پژوهشنامه مالیات (علمی-پژوهشی) Iranian National Tax Administration (INTA)
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