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- W4366817022 abstract "Despite having first been introduced in the Models over a decade ago, international tax arbitration is still largely uncharted territory in practice, due to the rarity of its usage. This chapter aims to shed light on one particular aspect of the process: the role of the competent authority (CA). Firstly, it sets up a conceptual framework to categorize and analyze the legal constraints imposed on the CA and its legal options. Subsequently, it reviews the few materials available on the practice of tax dispute resolution, i.e. the OECD Peer Review results and Statistics, in an attempt to gain insights on how CA functions are exercised in practice. This leads to the conclusion that, legally speaking, the CA is granted significant leeway in influencing the arbitration process. On the other hand, practically speaking, the CA operates under significant resource constraints which hamper the proper exercise of its functions." @default.
- W4366817022 created "2023-04-25" @default.
- W4366817022 creator A5049972819 @default.
- W4366817022 date "2023-04-21" @default.
- W4366817022 modified "2023-09-27" @default.
- W4366817022 title "Best practices for competent authorities to ensure effective and efficient arbitration" @default.
- W4366817022 doi "https://doi.org/10.4337/9781803920382.00014" @default.
- W4366817022 hasPublicationYear "2023" @default.
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