Elgar Tax Law and Practice series- Alternative Dispute Resolution and Tax Disputes

Nieuwprijs € 178,99
Onze prijs€ 89,99
Uitgeverij: Edward Elgar Publishing Ltd
Uitvoering: Gebonden
Taal: Engels
Staat van het boek: Licht beschadigd
Aantal Pagina's: 368
Afmetingen: 165x241x26
Verschijningsdatum: April 2023
EAN: 9781803920375
Let op: Laatste exemplaar


Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system. Key Features: Comprehensive analysis of the existing tax treaty framework and their application to MAP and arbitration Up-to-date guidance on the best practices in alternative dispute resolution to ensure effective and efficient dispute resolution Original insights from dispute resolution mechanisms found in non-tax areas such as trade and investment law In-depth discussion of primary and secondary EU law rules on tax dispute resolution, including implications of EU general principles, fundamental rights and internal market rules Identifying some of the new issues in tax arbitration and offering views on how to tackle them in the most appropriate way, this book will be a key resource for tax law practitioners looking for the latest insights on how to navigate the legal framework for alternative tax dispute resolution. Students and academics focusing on commercial and tax law will also benefit from this detailed guide.