Tax and Arbitration
2020; Oxford University Press; Volume: 36; Issue: 2 Linguagem: Inglês
10.1093/arbint/aiaa007
ISSN1875-8398
Autores Tópico(s)Economic and Fiscal Studies
Resumo1. THE CONTOURS OF TAX ARBITRATION 158 1.1. The tripartite division of fiscal disputes 158 1.1.1. Commercial transactions 158 1.1.2. Investor–State arbitration 159 1.1.3. Income tax treaties 160 1.2. The ripeness of an Idea 161 2. COMMERCIAL TRANSACTIONS 164 3. INVESTOR–STATE DISPUTES 166 3.1. Expropriation and its fiscal cousins 166 3.2. The Matryoshka: rules within rules 167 3.3. The nature of tax measures 171 3.3.1. Fire, passion, and taxes 171 3.3.2. Tax as taking 172 3.3.3. The Silesian claims 174 3.3.4. The competent authority filter 175 3.4. Illustrative case studies 177 3.4.1. The tale of two cases: Occidental and Encana 177 3.4.2. Occidental II, Burlington, and Perenco 182 3.4.3. The Yukos saga 190 3.5. Confiscation and tax: when do fiscal measures go too far? 193 3.6. Tax arbitration and economic prosperity 194 4. TAX TREATIES AND THE MUTUAL AGREEMENT PROCEDURE 197 4.1. The double tax paradigm 197 4.2. The OECD initiative: base erosion and profit shifting 201
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