{"product_id":"the-resolution-of-international-tax-disputes-from-the-established-mechanisms-towards-an-institutionalised-international-instrument-hardcover","title":"The Resolution of International Tax Disputes: From the Established Mechanisms Towards an Institutionalised International Instrument - Hardcover","description":"\u003cdiv\u003e\u003cp style=\"text-align: right;\"\u003e\u003ca href=\"https:\/\/reportcopyrightinfringement.com\/\" target=\"_blank\" rel=\"nofollow\"\u003e\u003cb\u003eReport copyright infringement\u003c\/b\u003e\u003c\/a\u003e\u003c\/p\u003e\u003c\/div\u003e\u003cp\u003eby \u003cb\u003eDavid Rüll\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eThe number of international tax disputes is constantly increasing. This is a logical consequence of the pressure that is exerted on the global tax system by a rise in the number of internationally active and mobile taxpayers and tax competition between states on the one hand. On the other hand, the implementation of measures to tackle base erosion and profit shifting (BEPS) by multinational enterprises already gives rise to further disputes and another increase of disputes might arise from the latest reforms of the international tax system, namely the Two-Pillar-Solution to address the tax challenges arising from the digitalisation of the economy. Against this background, the time is right for an institutionalised international tax dispute resolution mechanism that takes into account the interests of taxpayers, states, and the public and allows for a swift and binding resolution of international tax disputes ¬- exactly what this timely and thoroughgoing book offers.\u003c\/p\u003e \u003cp\u003eA comprehensive overview of existing international tax dispute resolution mechanisms - and an analysis of their procedural rules, advantages, and disadvantages - leads to a deeply informed proposal on how they can be further developed in a way that ensures greater fairness and equity for all stakeholders. Among the lines of conflict that characterise international tax disputes, the author sheds clear light on how improvements in the design of dispute resolution mechanisms may be found. This includes these questions: \u003c\/p\u003e \u003cul\u003e \u003cli\u003e\n\u003cp\u003eHow should a dispute resolution mechanism be structured?\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eShould there be a mandatory resolution if the states cannot agree?\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eIn which way should taxpayers participate in the procedure?\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eShould agreements and decisions be published?\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eShould there be an institution to administer the procedure?\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThe book concludes with a draft convention that would implement the author's suggestions.\u003c\/p\u003e \u003cp\u003eTax lawyers and other tax professionals worldwide, as well as national tax authorities, will benefit greatly from this book. They will deepen their understanding of the variety of existing tax dispute resolution mechanisms and discover ways to strengthen them. Academics will find ample room to reflect on the key design elements of such mechanisms and how to improve them.\u003c\/p\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 216\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 0.56 x 9.21 x 6.14 IN\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e June 10, 2024\u003c\/div\u003e\n            ","brand":"BooksCloud","offers":[{"title":"Default Title","offer_id":52847828140307,"sku":"9789403520889","price":165.6,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0965\/6300\/3667\/files\/3YGHaexbKs9789403520889.webp?v=1766840147","url":"https:\/\/finduslaw.com\/products\/the-resolution-of-international-tax-disputes-from-the-established-mechanisms-towards-an-institutionalised-international-instrument-hardcover","provider":"FindUSlaw Bookstore","version":"1.0","type":"link"}