International Tax Disputes

Edited by Hans Mooij, Chair, Tribute Foundation for International Tax Dispute Resolution, the Netherlands

Contents

Preface: A Silent Reform xxiv
PART I ARBITRATION
1 International tax arbitration: what it means and how it has evolved 2
Ubaldo González de Frutos
2 The case for reasoned baseball arbitration 20
John F. Avery Jones
3 Developing countries’ position on arbitration 28
Kim S. Jacinto-Henares
4 Dispute management—arbitration in India 34
Parthasarathi Shome
5 Tax arbitration – recent developments in Latin America 43
Eleonora Lozano Rodríguez
6 Arbitration as a dispute resolution mechanism in tax treaties: a Mexican perspective 55
Enrique Bolado Muñoz and Juan Carlos Trujillo Barroso
7 Reflections on the ‘A’ word 64
H. David Rosenbloom
8 A call and outline for action to build trust in tax arbitration 71
Catalina Hoyos-Jiménez
9 Tax arbitration in Portugal: private justice in the public interest 89
Rita M. Correia da Cunha
10 Mind the gap – key arbitration provisions the MLI’s drafters missed 100
Rita N. Halabi
11 The EU Dispute Resolution Directive 109
Rhys Kieran Bane
PART II MUTUAL AGREEMENT PROCEDURES
12 Contemporaneous debates for MAP regulations in developing countries 123
Natalia Quiñones Cruz
13 Taxpayer participation and rights in MAP procedures 137
Philip Baker and Katerina Perrou
14 Taxpayers’ rights and BEPS Action 14: minimum standards and best practices 148
Jonathan Schwarz
PART III MEDIATION AND DISPUTE PREVENTION
15 Prospective reflections on mediation in the international tax context 156
Edson Uribe
16 Prevention and resolution of international tax disputes – the use of alternative dispute resolution
(ADR) techniques including mediation 171
Peter Nias
17 Conclusive agreements – the evolution of the fiscal justice in Mexico 188
Luis Fernando Balderas Espinosa and Aarón Huerta Hernández
18 Better together: new opportunities for multinational companies and tax authorities to
collaborate on tax certainty 210
Luis Coronado and Joel Lachlan Cooper
19 Advance Pricing Agreements – India’s practice 228
T.P. Ostwal
20 Joint audits 246
Joachim Englisch
PART IV DISPUTE MANAGEMENT
21 The cost of international tax disputes 260
Hans Mooij
22 What is the role of certification in the data driven world of taxes? How certification can align the
interests of both tax authorities and taxpayers 275
Steef Huibregtse and Jasper Verkamman
23 The interaction between tax treaties and domestic tax law: challenging issues and need for
advanced international tax training 302
Kees van Raad