Alternative Dispute Resolution and Tax Disputes

Edited by Werner Haslehner, ATOZ Chair for European and International Tax Law, University of Luxembourg, Luxembourg, Timothy Lyons KC, Barrister at 39 Essex Chambers, London, UK, Katerina Pantazatou, Associate Professor of Tax Law, University of Luxembourg, Luxembourg, Georg Kofler, Professor of International Tax Law and Alexander Rust, Professor of Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria

Contents:

Preface xii

1 The future of international tax dispute resolution post-BEPS and MLI 1
Daniel Gutmann
2 What disputes does a MAP resolve? 17
Katerina Pantazatou
3 Post-BEPS arbitration: last best offer versus reasoned opinion 41
Alexia Kardachaki and Sjoerd Douma
4 Best practices for competent authorities to ensure effective and efficient arbitration 68
Laura Turcan
5 The EU Dispute Resolution Directive 103
Georg Kofler and Alexander Rust
6 Tax arbitration and the EU treaties 130
Werner Haslehner
7 Taxpayers and their rights in alternative tax dispute resolution 151
Katerina Perrou
8 Enforcement and judicial control of arbitration decisions 171
Paloma Schwarz
9 Alternative dispute resolution through mediation 188
Peter Nias
10 Relation between dispute resolution under double taxation conventions and investment treaties
215
Robert J. Danon
11 The independence and impartiality of arbitrators 236
Arno E. Gildemeister
12 Lessons from investment treaty arbitration 255
Javier García Olmedo
13 Reflections on dispute resolution under GATT and the WTO and double tax treaty disputes 283
Timothy Lyons

Index