International arbitration in tax matters:
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| Format: | Buch |
| Sprache: | English |
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Amsterdam
IBFD Publications
[2015]
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| Schriftenreihe: | European and international tax law and policy series
Volume 2 |
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| Online-Zugang: | Inhaltsverzeichnis Inhaltsverzeichnis |
| Beschreibung: | xxiv, 482 Seiten |
| ISBN: | 9087223412 9789087223410 |
| ISSN: | 2451-8360 |
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Datensatz im Suchindex
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| adam_text | Table of Contents Preface xxiii Chapter 1: Introduction: Taking the Debate Forward 1 Jean-Pierre Lieb 1.1. Background 1 1.2. 1.2.1. 1.2.2. 1.2.3. 1.2.4. Arbitration models European Arbitration Treaty Arbitration process Effective use of arbitration Arbitration under the bilateral investment treaty framework 3 4 4 6 1.3. The factors behind the underutilization of arbitration 6 1.4. 1.4.1. 1.4.2. 1.4.3. Courses of action to encourage the use of arbitration Improvements to the decision-making process Independence and quality of the arbitrators Transparency of the arbitral process 8 8 9 9 1.5. Convincing the developing countries 9 1.6. Tough times require tough choices 6 10 Part One Setting the Context: Overview of Dispute Resolution Mechanisms and Current Trends Chapter 2: Overview of the Existing Mechanisms to Resolve Disputes and Their Challenges 15 Jasmin Kollmann and Laura Turcan 2.1. Preliminary remarks 15 2.2. The impact of BEPS on tax disputes 16 2.3. Dispute resolution mechanisms in tax treaties 20 V
Table of Contents 2.3.1 2.3.1.1. 2.3.1.2. 2.3.1.3. 2.3.1.3.1. 2.3.1.3.2. 2.3.1.3.3. 2.3.2. 2.3.2.1. 2.3.2.2. 2.Յ.2.2.1. 2.3.2.2.2. 2.3.2.2.3. 2.3.2.3. 2.3.2.4. 2.3.2.5. 2.3.2.5.1. 2.3.2.5.2. 2.3.2.5.3. 2.3.2.6. 2.3.2.6.1. 2.3.2.6.2. 2.3.2.6.3. 2.3.2.6.4. 2.3.2.6.5. 2.4. 2.4.1. 2.4.1.1. 2.4.1.2. 2.4.1.3. 2.4.2. 2.4.3. 2.4.4. Mutual agreement procedure OECD Model Convention UN Model Convention Concerns relating to the MAP Potential drawbacks for taxpayers Potential drawbacks for competent authorities The perspective of developing countries Arbitration Different types of arbitration Article 25(5) of the OECD Model Development of the arbitration clause Arbitration process pursuant to article 25(5) of the OECD Model Advantages of arbitration compared to MAP Article 25B(5) of the UN Model Arbitration provisions in other models Concerns relating to the arbitration of tax disputes Potential drawbacks for the taxpayer Potential drawbacks for the competent authorities The perspective of developing countries Arbitration clauses in practice Arbitration clauses per state and time period Referral of a case and scope of the arbitration clause Time period for referral Binding effect and implementation Procedural rules Dispute resolution outside the scope of double tax treaties Dispute resolution according to the EU Arbitration Convention Origin and adoption of the Convention Scope of the Convention Dispute resolution pursuant to the Convention Dispute resolution in bilateral investment treaties Alternate dispute resolution mechanisms: Mediation Cooperative compliance 20 20 25 25 25 30 31
32 32 34 34 35 37 38 39 40 40 42 45 47 47 50 53 53 54 55 55 55 56 58 64 67 68 2.5. Conclusions 70 2.6. 2.6.1. Annex: Tax treaties with arbitration clauses Treaties between OECD member countries 72 73 VI
Table of Contents 2.6.2. 2.6.3. Chapter 3: Treaties between OECD member countries and nonOECD member countries Treaties between non-OECD member countries 75 77 Alternative Dispute Resolution in International Tax Law - The View of Business 79 John Connors and Barbara Delputte 3.1. Introduction 79 3.2. Measures to avoid disputes 80 3.3. 3.3.1. 3.3.2. 3.3.2.1. 3.3.2.2. 3.3.2.3. Chapter 4: Measures to resolve disputes Domestic measures for dispute resolution Dispute resolution at the international level MAP Arbitration Dispute resolution in BITs Enhancing the Mutual Agreement Procedure by Adopting Appropriate Arbitration Provisions 81 81 82 82 83 84 85 Patricia A. Brown 4.1. Introduction 85 4.2. The current state of the MAP 4.2.1. The purpose of the MAP 4.2.2. Shortcomings of the MAP 4.2.2.1. A “bleak picture”? 4.2.2.2. The response by the OECD 4.2.2.2.1. Ensuring that treaty obligations are fully implemented in good faith 4.2.2.2.2. Ensuring that administrative processes promote the resolution of disputes 4.2.2.2.3. Ensuring that taxpayers can access the MAP 4.2.2.2.4. Ensuring that cases are resolved once in the MAP 100 101 101 4.3. 4.3.1. 4.3.2. 4.3.3. Enhancing, not replacing, the MAP Can governments be convinced? Why do countries agree to anything? Sovereignty, or something else? 103 103 103 105 4.4. Conclusion 109 vii 86 87 89 90 97 99
Table of Contents Part Two Different Types of Arbitration and Scope of the Provisions, Issues of Constitutionality and National Sovereignty Chapter 5: The Scope of Arbitration under Tax Treaties 113 Brian J. Arnold 5.1. Introduction 5.2. The scope of arbitration under the OECD and UN Models Introduction Arbitration as part of the mutual agreement procedure Article 25(5) of the OECD Model Article 25(5) (alternative B) of the UN Model The purpose of arbitration provisions in tax treaties Conditions for the submission of issues to arbitration under the OECD and UN Models Presentation of case to competent authorities for MAP Initiation of arbitration Time for competent authorities to reach agreement before submission of issues to arbitration Contrary domestic court decisions Other conditions The types of issues qualifying for arbitration Limitations on issues covered by arbitration 5.2.1. 5.2.1.1. 5.2.1.2. 5.2.1.3. 5.2.2. 5.2.3. 5.2.3.1. 5.2.3.2. 5.2.3.3. 5.2.3.4. 5.2.3.5. 5.2.4. 5.2.5. 5.3. 5.3.1. 5.3.2. 5.3.3. 5.4. 5.5. 5.5.1. 113 Other questions Non-discrimination Double non-taxation The relationship between arbitration and domestic dispute-resolution remedies The scope of arbitration under the ILADT Multilateral Model Convention The scope of arbitration provisions under non-tax treaties Bilateral and multilateral trade and investment agreements viii 114 114 114 115 115 116 117 117 119 121 122 123 123 125 127 127 127 128 130 131 131
Table of Contents Arbitration under the General Agreement on Tariffs and Trade (GATT) Energy Charter Treaty The General Agreement on Trade in Services (GATS) 135 Conclusion 137 BasebaU Arbitration in Comparison to Other Types of Arbitration Raffaele Petruzzi, Petra Koch and Laura Turcan 139 6.1. Introduction 139 6.2. 6.2.1. 6.2.1.1. 6.2.1.2. 6.2.2. 6.2.2.1. 6.2.2.2. 6.2.2.3. 6.2.2.4. 62.2.5. 6.22.6. Baseball arbitration in tax treaties Historical development Salary arbitration in major league baseball Application of baseball arbitration in tax treaties Characteristics of final offer arbitration The “single choice” mechanism No written decisions Package versus issue֊by-issue arbitration Timing of final offers Selection of arbitrators Criteria that may be taken into account by the arbitrator 140 140 140 141 142 142 144 145 146 147 6.3. Arbitration pursuant to the OECD and UN Models 150 6.4. 6.4.2. 6.4.3. A comparison of arbitration pursuant to the OECD and UN Models with baseball arbitration Commonalities of baseball arbitration and conventional arbitration Differences between the two approaches Preliminary findings 153 154 156 6.5. Conclusions 158 5.5.2. 5.5.3. 5.5.4. 5.6. Chapter 6: 6.4.1. 133 134 148 153
Table of Contents Chapter 7: Mandatory Arbitration of Disputes Pursuant to Tax Treaties: The Experience of the United States H. David Rosenbloom 159 7.1. Introduction 159 7.2. Concerns about mandatory arbitration provisions 160 7.3. The United States changes its course 162 7.4. Some questions raised - The elements of the US formula 164 7.5. Annex 1 : US-Canada Treaty ֊ The MAP 166 7.6. Annex 2: US-Canada Treaty ֊ Memorandum of Understanding and Arbitration Board Operating Guidelines 169 Chapter 8: Arbitration and Constitutional Issues Luis Eduardo Schoueri 187 8.1. Introduction 187 8.2. Arbitration in the OECD Model Convention 189 8.3. 8.3.1. 8.3.2. 8.3.3. Main constitutional concerns Principle of legality The prohibition of waiver of tax revenues Fiscal sovereignty 195 196 196 197 8.4. 8.4.2.1. 8A2.2. Legitimacy of the adoption of arbitration clauses in tax issues Arbitration in domestic issues Arbitration in tax treaties: The jurisdictional approach Fiscal sovereignty The principle of legality and tax treaties 204 204 206 8.5. Conclusion 208 8.4.1. 8.4.2. 197 197
Table of Contents Part Three The Role of Existing Courts Chapter 9: 9.1. Arbitration and International Institutions Hugh J. Ault and Alicja Majdanska 211 Introduction 211 9.2. Remarks on different arbitration procedures 9.2.1. Different arbitration procedures 9.2.2. International Chamber of Commerce 9.2.2.1. Introduction 9.2.2.2. Arbitration rules 9.2.2.2.1. Arbitral proceedings 9.2.2.2.2. Arbitrators and an arbitral tribunal 9.2.2.2.3. Arbitral seat and language 9.2.2.2.4. Confidentiality 92.2.2.5. Costs 9.2.2.3. Summary 9.2.3. American Arbitration Association 9.2.3.1. Introduction 9.2.3.2. Arbitration rules 9.2. Յ.2.1. Arbitral proceedings 9.2.3.2.2. Arbitrators and an arbitral tribunal 9.2.3.2.3. Arbitral seat and language 9.2.3.2.4. Confidentiality 9.2.3.2.5. Costs 9.2.3.3. Summary 9.2.4. The London Court of International Arbitration 9.2.4.1. Introduction 9.2.4.2. Arbitration rules 9.2.4.2.1. Arbitral proceedings 9.2A2.2. Arbitrators and an arbitral tribunal 9.2.4.2.3. Arbitral seat and language 9.2A2.4. Confidentiality 9.2A2.5. Costs 9.2.4.3. Summary 9.2.5. Arbitration Institute of the Stockholm Chamber of Commerce 9.2.5.1. Introduction 9.2.5.2. Arbitration rules 9.2.5.2.1. Arbitral proceedings xi 212 212 213 213 215 215 217 219 219 220 220 221 221 222 222 224 225 225 226 226 227 227 228 228 230 231 231 232 232 233 233 234 234
Table of Contents 9.2.5.22. 9.2.5.2.3. 9.2.5.2.4. 9.2.52.5. 9.2.5.3. 9.2.6. 9.2.6.1. 9.2.6.2. 9.2.6.2.1. 9.2.6.2.2. 9.2.6.2.3. 9.2.6.2.4. 9.2.6.2.5. 9.2.6.3. 9.2.7. 9.2.7.1. 92.1.2. 9.2.7.2.1. 9.2.122. 9.2.7.2.3. 9.2.7.2.4. 9.2.7.2.5. 9.2.13. 9.2.8. 9.2.8.1. 9.2.8.2. 9.2.8.2.1. 9.2.8.2.2. 9.2.8.2.3. 9.2.8.2.4. 9.2.8.2.5. 9.2.8.3. 9.2.9. 9.2.9.1. 9.2.9.2. 9.2.9.2.1. 9.2.9.2.2. 9.2.9.2.3. 9.2.9.2.4. Arbitrators and an arbitral tribunal Arbitral seat and language Confidentiality Costs Summary Swiss Chambers’ Arbitration Institution Introduction Arbitration rules Arbitral proceedings Arbitrators and an arbitral tribunal Arbitral seat and language Confidentiality Costs Summary China International Economic and Trade Arbitration Commission Introduction Arbitration rules Arbitral proceedings Arbitrators and an arbitral tribunal Arbitral seat and language Confidentiality Costs Summary Commercial Arbitration and Mediation Center for the Americas Introduction Arbitration rules Arbitral proceedings Arbitrators and an arbitral tribunal Arbitral seat and language Confidentiality Costs Summary The Inter-American Commercial Arbitration Commission Introduction Arbitration rules Arbitral proceedings Arbitrators and an arbitral tribunal Arbitral seat and language Confidentiality XU 235 236 237 237 237 238 238 239 239 240 241 242 242 242 243 243 244 244 246 247 248 248 248 249 249 250 250 251 252 252 252 253 253 253 254 254 255 256 256
Table of Contents 9.2.92.5. 9.2.9.3. 9.2.10. 9.2.10.1. 9.2.10.2. 9.2.10.2.1. 9.2.10.2.2. 9.2.10.2.3. 9.2.10.2.4. 9.2.10.2.5. 9.2.10.3. 9.2.11. 9.2.11.1. 9.2.11.2. 9.2.11.2.1. 9.2.11.2.2. 9.2.11.2.3. 9.2.11.2.4. 9.2.11.2.5. 9.2.11.3. 9.3. Costs Summary World Intellectual Property Organization Arbitration and Mediation Center Introduction Arbitration rules Arbitral proceedings Arbitrators and an arbitral tribunal Arbitral seat and !anguage Confidentiality Costs Summary International Centre for Settlement of Investment Disputes Introduction Arbitration rules Arbitral proceedings Arbitrators and an arbitral tribunal Arbitral seat and language Confidentiality Costs Summary 257 257 257 257 259 259 260 261 262 262 262 263 263 264 264 266 267 267 268 268 The overall conclusions on institutionalarbitration procedures Balancing the principle of party autonomy and the need for established procedures Arbitrators and arbitral tribunals Arbitral proceedings Confidentiality Finality and enforcement of awards Costs 269 270 271 272 273 273 Relevance of existing institutional arbitration mechanisms for the resolution of international tax disputes 274 9.5. A possible institutional structure for taxarbitration? 276 9.6. Annex: Overview of different arbitrationprocedures 277 9.3.1. 9.3.2. 9.3.3. 9.3.4. 9.3.5. 9.3.6. 9.4. xiii 269
Table of Contents Pioneers in Tax Arbitration Bertil Wiman 281 10.1. Introduction 281 10.2. Background 281 10.3. Present-day relevance and impact 282 10.4. Concluding remarks 285 Chapter 10: Part Four Procedural Rules and the Qualification of Arbitrators Chapter 11: Participation of the Taxpayer in MAP and Arbitration: Handicaps and Prospects 289 Katerina Permu 11.1. Introduction 289 11.2. 11.2.1. 11.2.2. Taxpayer participation under the international dispute resolution system The OECD Model system The EU Arbitration Convention 289 290 293 11.3. 11.3.1. 11.3.2. Current level of taxpayer participation: Handicaps Impact of the absolute bar on individual access Impact of the limited involvement of the taxpayer 293 294 296 11.4. Prospects: Is individual access to the international system required? 298 Chapter 12: Arbitrators, Qualifications and Features by Design Ricardo Escobar C. 301 12.1. Summary 301 12.2. The basics: Solving an international dispute concerning double taxation 301 XIV
Table of Contents 12.3. The objective: A thoughtful and balanced award that resolves the dispute in an effective manner 304 12.4. 12.4.1. 12.4.2. 12.4.3. Reverse engineering rules A thoughtful award An unbiased award A coherent award 305 305 307 308 12.5. Conclusions 309 Some Thoughts on Procedural Rules in International Tax Arbitration 311 Chapter 13: Daniel Gutmann 13.1. Introduction 311 13.2. Procedural rules as a reflection of the nature of international tax arbitration 312 What kind of authority should be granted to arbitrators in international tax arbitration? 314 13.3. Part Five Implementation and Publication of Arbitration Decisions Chapter 14: Implementation of Arbitration Decisions in Domestic Law 321 J. Scott Wilkie 14.1. 14.1.1. 14.1.2. 14.1.3. 14.1.4. Arbitration and “applicable” domestic law What is the question? Reconsidering the accepted order ֊ A process Why does it matter? “Barriers versus barriers” 321 323 327 327 328 14.2. Arbitration and MAP 330 14.3. The relevant legal environment and the effectiveness of arbitration 332 xv
Table of Contents 14.4. Effective implementation 333 14.5. A question concerning the limits of article 25 and criticisms of arbitration 333 14.6. Criticisms of arbitration affecting implementation 334 14.7. Is arbitration novel but not new? Learning about MAP by remembering its beginning Article 25 Vienna Convention on the Law of Treaties Summing up so far: The legality of MAP-based arbitration decisions and their implementation 14.7.1. 14.7.2. 14.7.3. 14.8. 14.8.1. 335 335 338 341 14.8.5. 14.8.6. 14.8.7. 14.8.8. 14.8.9. Giving practical effect to an arbitration decision The “national legal order”: MAP with arbitration is still MAP The preparation and presentation of the “case” provides (the) “control” “Issues” and “cases” Arbitration and administrative “notifications” or decisions of tax authorities and court decisions Publication Domestic administrative appeals Domestic judicial appeals Administrative agreements and rulings Costs 345 348 349 349 350 351 14.9. 14.9.1. 14.9.2. 14.9.3. Reviewing an arbitration decision Some basic considerations States’ interests Taxpayers’ interests 352 352 353 354 14.10. Arbitration decisions outside traditional sources of laws of tax jurisdictions “Other supplementary dispute resolution” ֊ Doing what needs to be done A “world tax organization” 356 357 Observations and propositions: Contributing to guidance about “taking the debate forward” 358 14.8.2. 14.8.3. 14.8.4. 14.10.1. 14.10.2. 14.11. xvi 342 342 343 344 356
Table of Contents 14.12. A closing comment 364 14.13. Annex: Schedule A ֊ Contributor’s Guide Topic 14 366 Arbitration and Publication of Decisions John F. Avery Jones 369 15.1. The issue in principle 369 15.2. OECD views 370 15.3. 15.3.1. 15.3.2. 15.3.3. 15.3.4. 15.3.5. Issues of privacy Privacy for taxpayers Privacy for witnesses Privacy for competent authorities Privacy for arbitrators Conclusion on privacy 371 371 372 372 373 373 15.4. 15.4.1. 374 15.4.2. Precedential value of decisions The effect of the taxpayer not accepting the arbitration decision on subsequent proceedings The position on publication in other arbitrations 374 374 15.5. Enforcement of the arbitration award 375 15.6. Recommendation 375 How Final Are Arbitration Decisions? Alexander Rust 377 Chapter 15: Chapter 16: 16.1. Effect of the arbitration decision on competent authorities 377 16.2. Effect of the arbitration decision on taxpayers 378 16.3. Implementation of the arbitration decision 379 16.4. Situations in which domestic courts will have to decide on the validity of arbitration decisions 381 Situations in which international bodies could decide on the validity of arbitration decisions 382 16.5. XVII
ТаЫе of Contents 16.6. Grounds for nullity of an arbitration decision 384 16.7. Conclusions 385 Part Six A Comparison of Arbitration Provisions under Bilateral Investment Treaties, Free Trade Agreements and Tax Treaties Chapter 17: Arbitration in Tax Treaty Law and Arbitration under Bilateral Investment Treaties Julien Chaisse 389 17.1. Introduction 389 17.2. 17.2.1. Restrictions on the scope of arbitral issues How to determine the “arbitrability” of an investment dispute ֊ The subject matter of the agreement Definition of “investor” Natural persons Juridical persons Definition of “investment” Asset-based definition Enterprise-based definition Are there such restrictions on the scope of arbitral issues under IIAs? 392 17.2.1.1. 17.2.1.1.1. 17.2.1.1.2. 17.2.1.2. 17.2.1.2.1. 17.2.1.2.2. 17.2.2. 17.3. 17.3.1. 17.3.2. 17.3.2.1. 17.3.2.2. 17.3.2.3. 17.4. Award implementation/enforcement What are the differences in the implementation of awards in arbitration of investment disputes in this respect? What are the differences in the choice of applicable substantive law in the arbitration of investment disputes and tax treaty arbitration? Under BITs and other arbitral rules ICSID cases (investment tribunal discussions on choice of applicable law under article 42(1) of the ICSID Convention) Applicable law under the UNCITRAL arbitration rules Decisions of the national courts and arbitration xvm 393 393 393 395 400 400 406 408 410 410 410 411 411 413 413
Table of Contents 17.4.1. 17.4.2. 17.4.3. 17.5. 17.5.1. 17.5.2. 17.6. 17.6.1. 17.6.2. 17.6.2.1. 17.7. 17.7.1. 17.7.2. How are the existing court decisions dealt with in investment disputes? Is a “fork in the road” provision common practice in IIAs? What are the different alternatives? Dispute initiation/state-to-state How does the initiation of an investment dispute differ from that of tax treaty arbitration? May state-state dispute settlement be considered as a similar mechanism in this respect even if there is not much experience with it? Costs of arbitration NAFTA Treatment of costs under the ICSID Convention Tribunal decisions in which it is noted that there has been no uniform practice with respect to the award of costs The “tax veto” mechanism - A viable formulation for tax-related investment disputes? Taxation exclusion provisions in certain BITs and FIPAs Effect of a taxation exclusion on investor-state dispute settlement 413 414 416 416 416 419 419 419 420 420 422 423 424 17.8. 17.8.1. 17.8.2. 17.8.3. Other issues Transparency Third-party funding in ISDS Treaty shopping 424 424 425 425 17.9. Conclusion 430 17.10. Article 25(5) OECD Model Convention 432 Chapter 18: Preparing for Epochal Change in International Taxation: Developing a Consensus for Arbitration 433 Cym //. Lowell 18.1. The coming reality 433 xix
Table of Contents J8.2. ICC Dispute Resolution Project 435 18.3. Going forward 436 Part Seven The Approach of Developing Countries and Emerging Economies Chapter 19: International Tax Arbitration and Developing Countries 439 Michael Lennard 19.1. Introduction 439 19.2. 19.2.1. Costs Can the cost issues be addressed? 446 450 19.3. The location of the arbitration 450 19.4. Is tax arbitration inherently biased? 451 19.5. Sovereignty issues? 453 19.6. Lack of transparency 454 19.7. The jurisdiction of arbitrators 457 19.8. Enforceability 458 19.9. Some possible elements of a variable geometry 459 19.10. Multilateral possibilities? 462 19.11. Conclusion 464 XX
Table of Contents Part Eight Looking Towards the Future: Establishing a New International Framework Establishing a New International Framework Philip Baker 467 20.1. Introduction 467 20.2. Human rights and the resolution of international tax disputes 467 Human rights: Submission of issues to an international tribunal 471 20.4. Expertise 472 20.5. Impact of a multilateral instrument 473 20.6. The future: An international tax tribunal 475 Chapter 20: 20.3. List of Contributors 477 XXI
Table of Contents Preface xxiii Chapter 1: Introduction: Taking the Debate Forward 1 Jean-Pierre Lieb 1.1. Background 1 1.2. 1.2.1. 1.2.2. 1.2.3. 1.2.4. Arbitration models European Arbitration Treaty Arbitration process Effective use of arbitration Arbitration under the bilateral investment treaty framework 3 4 4 6 1.3. The factors behind the underutilization of arbitration 6 1.4. 1.4.1. 1.4.2. 1.4.3. Courses of action to encourage the use of arbitration Improvements to the decision-making process Independence and quality of the arbitrators Transparency of the arbitral process 8 8 9 9 1.5. Convincing the developing countries 9 1.6. Tough times require tough choices 6 10 Part One Setting the Context: Overview of Dispute Resolution Mechanisms and Current Trends Chapter 2: Overview of the Existing Mechanisms to Resolve Disputes and Their Challenges 15 Jasmin Kollmann and Laura Turcan 2.1. Preliminary remarks 15 2.2. The impact of BEPS on tax disputes 16 2.3. Dispute resolution mechanisms in tax treaties 20 V
Table of Contents 2.3.1 2.3.1.1. 2.3.1.2. 2.3.1.3. 2.3.1.3.1. 2.3.1.3.2. 2.3.1.3.3. 2.3.2. 2.3.2.1. 2.3.2.2. 2.Յ.2.2.1. 2.3.2.2.2. 2.3.2.2.3. 2.3.2.3. 2.3.2.4. 2.3.2.5. 2.3.2.5.1. 2.3.2.5.2. 2.3.2.5.3. 2.3.2.6. 2.3.2.6.1. 2.3.2.6.2. 2.3.2.6.3. 2.3.2.6.4. 2.3.2.6.5. 2.4. 2.4.1. 2.4.1.1. 2.4.1.2. 2.4.1.3. 2.4.2. 2.4.3. 2.4.4. Mutual agreement procedure OECD Model Convention UN Model Convention Concerns relating to the MAP Potential drawbacks for taxpayers Potential drawbacks for competent authorities The perspective of developing countries Arbitration Different types of arbitration Article 25(5) of the OECD Model Development of the arbitration clause Arbitration process pursuant to article 25(5) of the OECD Model Advantages of arbitration compared to MAP Article 25B(5) of the UN Model Arbitration provisions in other models Concerns relating to the arbitration of tax disputes Potential drawbacks for the taxpayer Potential drawbacks for the competent authorities The perspective of developing countries Arbitration clauses in practice Arbitration clauses per state and time period Referral of a case and scope of the arbitration clause Time period for referral Binding effect and implementation Procedural rules Dispute resolution outside the scope of double tax treaties Dispute resolution according to the EU Arbitration Convention Origin and adoption of the Convention Scope of the Convention Dispute resolution pursuant to the Convention Dispute resolution in bilateral investment treaties Alternate dispute resolution mechanisms: Mediation Cooperative compliance 20 20 25 25 25 30 31
32 32 34 34 35 37 38 39 40 40 42 45 47 47 50 53 53 54 55 55 55 56 58 64 67 68 2.5. Conclusions 70 2.6. 2.6.1. Annex: Tax treaties with arbitration clauses Treaties between OECD member countries 72 73 VI
Table of Contents 2.6.2. 2.6.3. Chapter 3: Treaties between OECD member countries and nonOECD member countries Treaties between non-OECD member countries 75 77 Alternative Dispute Resolution in International Tax Law - The View of Business 79 John Connors and Barbara Delputte 3.1. Introduction 79 3.2. Measures to avoid disputes 80 3.3. 3.3.1. 3.3.2. 3.3.2.1. 3.3.2.2. 3.3.2.3. Chapter 4: Measures to resolve disputes Domestic measures for dispute resolution Dispute resolution at the international level MAP Arbitration Dispute resolution in BITs Enhancing the Mutual Agreement Procedure by Adopting Appropriate Arbitration Provisions 81 81 82 82 83 84 85 Patricia A. Brown 4.1. Introduction 85 4.2. The current state of the MAP 4.2.1. The purpose of the MAP 4.2.2. Shortcomings of the MAP 4.2.2.1. A “bleak picture”? 4.2.2.2. The response by the OECD 4.2.2.2.1. Ensuring that treaty obligations are fully implemented in good faith 4.2.2.2.2. Ensuring that administrative processes promote the resolution of disputes 4.2.2.2.3. Ensuring that taxpayers can access the MAP 4.2.2.2.4. Ensuring that cases are resolved once in the MAP 100 101 101 4.3. 4.3.1. 4.3.2. 4.3.3. Enhancing, not replacing, the MAP Can governments be convinced? Why do countries agree to anything? Sovereignty, or something else? 103 103 103 105 4.4. Conclusion 109 vii 86 87 89 90 97 99
Table of Contents Part Two Different Types of Arbitration and Scope of the Provisions, Issues of Constitutionality and National Sovereignty Chapter 5: The Scope of Arbitration under Tax Treaties 113 Brian J. Arnold 5.1. Introduction 5.2. The scope of arbitration under the OECD and UN Models Introduction Arbitration as part of the mutual agreement procedure Article 25(5) of the OECD Model Article 25(5) (alternative B) of the UN Model The purpose of arbitration provisions in tax treaties Conditions for the submission of issues to arbitration under the OECD and UN Models Presentation of case to competent authorities for MAP Initiation of arbitration Time for competent authorities to reach agreement before submission of issues to arbitration Contrary domestic court decisions Other conditions The types of issues qualifying for arbitration Limitations on issues covered by arbitration 5.2.1. 5.2.1.1. 5.2.1.2. 5.2.1.3. 5.2.2. 5.2.3. 5.2.3.1. 5.2.3.2. 5.2.3.3. 5.2.3.4. 5.2.3.5. 5.2.4. 5.2.5. 5.3. 5.3.1. 5.3.2. 5.3.3. 5.4. 5.5. 5.5.1. 113 Other questions Non-discrimination Double non-taxation The relationship between arbitration and domestic dispute-resolution remedies The scope of arbitration under the ILADT Multilateral Model Convention The scope of arbitration provisions under non-tax treaties Bilateral and multilateral trade and investment agreements viii 114 114 114 115 115 116 117 117 119 121 122 123 123 125 127 127 127 128 130 131 131
Table of Contents Arbitration under the General Agreement on Tariffs and Trade (GATT) Energy Charter Treaty The General Agreement on Trade in Services (GATS) 135 Conclusion 137 BasebaU Arbitration in Comparison to Other Types of Arbitration Raffaele Petruzzi, Petra Koch and Laura Turcan 139 6.1. Introduction 139 6.2. 6.2.1. 6.2.1.1. 6.2.1.2. 6.2.2. 6.2.2.1. 6.2.2.2. 6.2.2.3. 6.2.2.4. 62.2.5. 6.22.6. Baseball arbitration in tax treaties Historical development Salary arbitration in major league baseball Application of baseball arbitration in tax treaties Characteristics of final offer arbitration The “single choice” mechanism No written decisions Package versus issue֊by-issue arbitration Timing of final offers Selection of arbitrators Criteria that may be taken into account by the arbitrator 140 140 140 141 142 142 144 145 146 147 6.3. Arbitration pursuant to the OECD and UN Models 150 6.4. 6.4.2. 6.4.3. A comparison of arbitration pursuant to the OECD and UN Models with baseball arbitration Commonalities of baseball arbitration and conventional arbitration Differences between the two approaches Preliminary findings 153 154 156 6.5. Conclusions 158 5.5.2. 5.5.3. 5.5.4. 5.6. Chapter 6: 6.4.1. 133 134 148 153
Table of Contents Chapter 7: Mandatory Arbitration of Disputes Pursuant to Tax Treaties: The Experience of the United States H. David Rosenbloom 159 7.1. Introduction 159 7.2. Concerns about mandatory arbitration provisions 160 7.3. The United States changes its course 162 7.4. Some questions raised - The elements of the US formula 164 7.5. Annex 1 : US-Canada Treaty ֊ The MAP 166 7.6. Annex 2: US-Canada Treaty ֊ Memorandum of Understanding and Arbitration Board Operating Guidelines 169 Chapter 8: Arbitration and Constitutional Issues Luis Eduardo Schoueri 187 8.1. Introduction 187 8.2. Arbitration in the OECD Model Convention 189 8.3. 8.3.1. 8.3.2. 8.3.3. Main constitutional concerns Principle of legality The prohibition of waiver of tax revenues Fiscal sovereignty 195 196 196 197 8.4. 8.4.2.1. 8A2.2. Legitimacy of the adoption of arbitration clauses in tax issues Arbitration in domestic issues Arbitration in tax treaties: The jurisdictional approach Fiscal sovereignty The principle of legality and tax treaties 204 204 206 8.5. Conclusion 208 8.4.1. 8.4.2. 197 197
Table of Contents Part Three The Role of Existing Courts Chapter 9: 9.1. Arbitration and International Institutions Hugh J. Ault and Alicja Majdanska 211 Introduction 211 9.2. Remarks on different arbitration procedures 9.2.1. Different arbitration procedures 9.2.2. International Chamber of Commerce 9.2.2.1. Introduction 9.2.2.2. Arbitration rules 9.2.2.2.1. Arbitral proceedings 9.2.2.2.2. Arbitrators and an arbitral tribunal 9.2.2.2.3. Arbitral seat and language 9.2.2.2.4. Confidentiality 92.2.2.5. Costs 9.2.2.3. Summary 9.2.3. American Arbitration Association 9.2.3.1. Introduction 9.2.3.2. Arbitration rules 9.2. Յ.2.1. Arbitral proceedings 9.2.3.2.2. Arbitrators and an arbitral tribunal 9.2.3.2.3. Arbitral seat and language 9.2.3.2.4. Confidentiality 9.2.3.2.5. Costs 9.2.3.3. Summary 9.2.4. The London Court of International Arbitration 9.2.4.1. Introduction 9.2.4.2. Arbitration rules 9.2.4.2.1. Arbitral proceedings 9.2A2.2. Arbitrators and an arbitral tribunal 9.2.4.2.3. Arbitral seat and language 9.2A2.4. Confidentiality 9.2A2.5. Costs 9.2.4.3. Summary 9.2.5. Arbitration Institute of the Stockholm Chamber of Commerce 9.2.5.1. Introduction 9.2.5.2. Arbitration rules 9.2.5.2.1. Arbitral proceedings xi 212 212 213 213 215 215 217 219 219 220 220 221 221 222 222 224 225 225 226 226 227 227 228 228 230 231 231 232 232 233 233 234 234
Table of Contents 9.2.5.22. 9.2.5.2.3. 9.2.5.2.4. 9.2.52.5. 9.2.5.3. 9.2.6. 9.2.6.1. 9.2.6.2. 9.2.6.2.1. 9.2.6.2.2. 9.2.6.2.3. 9.2.6.2.4. 9.2.6.2.5. 9.2.6.3. 9.2.7. 9.2.7.1. 92.1.2. 9.2.7.2.1. 9.2.122. 9.2.7.2.3. 9.2.7.2.4. 9.2.7.2.5. 9.2.13. 9.2.8. 9.2.8.1. 9.2.8.2. 9.2.8.2.1. 9.2.8.2.2. 9.2.8.2.3. 9.2.8.2.4. 9.2.8.2.5. 9.2.8.3. 9.2.9. 9.2.9.1. 9.2.9.2. 9.2.9.2.1. 9.2.9.2.2. 9.2.9.2.3. 9.2.9.2.4. Arbitrators and an arbitral tribunal Arbitral seat and language Confidentiality Costs Summary Swiss Chambers’ Arbitration Institution Introduction Arbitration rules Arbitral proceedings Arbitrators and an arbitral tribunal Arbitral seat and language Confidentiality Costs Summary China International Economic and Trade Arbitration Commission Introduction Arbitration rules Arbitral proceedings Arbitrators and an arbitral tribunal Arbitral seat and language Confidentiality Costs Summary Commercial Arbitration and Mediation Center for the Americas Introduction Arbitration rules Arbitral proceedings Arbitrators and an arbitral tribunal Arbitral seat and language Confidentiality Costs Summary The Inter-American Commercial Arbitration Commission Introduction Arbitration rules Arbitral proceedings Arbitrators and an arbitral tribunal Arbitral seat and language Confidentiality XU 235 236 237 237 237 238 238 239 239 240 241 242 242 242 243 243 244 244 246 247 248 248 248 249 249 250 250 251 252 252 252 253 253 253 254 254 255 256 256
Table of Contents 9.2.92.5. 9.2.9.3. 9.2.10. 9.2.10.1. 9.2.10.2. 9.2.10.2.1. 9.2.10.2.2. 9.2.10.2.3. 9.2.10.2.4. 9.2.10.2.5. 9.2.10.3. 9.2.11. 9.2.11.1. 9.2.11.2. 9.2.11.2.1. 9.2.11.2.2. 9.2.11.2.3. 9.2.11.2.4. 9.2.11.2.5. 9.2.11.3. 9.3. Costs Summary World Intellectual Property Organization Arbitration and Mediation Center Introduction Arbitration rules Arbitral proceedings Arbitrators and an arbitral tribunal Arbitral seat and !anguage Confidentiality Costs Summary International Centre for Settlement of Investment Disputes Introduction Arbitration rules Arbitral proceedings Arbitrators and an arbitral tribunal Arbitral seat and language Confidentiality Costs Summary 257 257 257 257 259 259 260 261 262 262 262 263 263 264 264 266 267 267 268 268 The overall conclusions on institutionalarbitration procedures Balancing the principle of party autonomy and the need for established procedures Arbitrators and arbitral tribunals Arbitral proceedings Confidentiality Finality and enforcement of awards Costs 269 270 271 272 273 273 Relevance of existing institutional arbitration mechanisms for the resolution of international tax disputes 274 9.5. A possible institutional structure for taxarbitration? 276 9.6. Annex: Overview of different arbitrationprocedures 277 9.3.1. 9.3.2. 9.3.3. 9.3.4. 9.3.5. 9.3.6. 9.4. xiii 269
Table of Contents Pioneers in Tax Arbitration Bertil Wiman 281 10.1. Introduction 281 10.2. Background 281 10.3. Present-day relevance and impact 282 10.4. Concluding remarks 285 Chapter 10: Part Four Procedural Rules and the Qualification of Arbitrators Chapter 11: Participation of the Taxpayer in MAP and Arbitration: Handicaps and Prospects 289 Katerina Permu 11.1. Introduction 289 11.2. 11.2.1. 11.2.2. Taxpayer participation under the international dispute resolution system The OECD Model system The EU Arbitration Convention 289 290 293 11.3. 11.3.1. 11.3.2. Current level of taxpayer participation: Handicaps Impact of the absolute bar on individual access Impact of the limited involvement of the taxpayer 293 294 296 11.4. Prospects: Is individual access to the international system required? 298 Chapter 12: Arbitrators, Qualifications and Features by Design Ricardo Escobar C. 301 12.1. Summary 301 12.2. The basics: Solving an international dispute concerning double taxation 301 XIV
Table of Contents 12.3. The objective: A thoughtful and balanced award that resolves the dispute in an effective manner 304 12.4. 12.4.1. 12.4.2. 12.4.3. Reverse engineering rules A thoughtful award An unbiased award A coherent award 305 305 307 308 12.5. Conclusions 309 Some Thoughts on Procedural Rules in International Tax Arbitration 311 Chapter 13: Daniel Gutmann 13.1. Introduction 311 13.2. Procedural rules as a reflection of the nature of international tax arbitration 312 What kind of authority should be granted to arbitrators in international tax arbitration? 314 13.3. Part Five Implementation and Publication of Arbitration Decisions Chapter 14: Implementation of Arbitration Decisions in Domestic Law 321 J. Scott Wilkie 14.1. 14.1.1. 14.1.2. 14.1.3. 14.1.4. Arbitration and “applicable” domestic law What is the question? Reconsidering the accepted order ֊ A process Why does it matter? “Barriers versus barriers” 321 323 327 327 328 14.2. Arbitration and MAP 330 14.3. The relevant legal environment and the effectiveness of arbitration 332 xv
Table of Contents 14.4. Effective implementation 333 14.5. A question concerning the limits of article 25 and criticisms of arbitration 333 14.6. Criticisms of arbitration affecting implementation 334 14.7. Is arbitration novel but not new? Learning about MAP by remembering its beginning Article 25 Vienna Convention on the Law of Treaties Summing up so far: The legality of MAP-based arbitration decisions and their implementation 14.7.1. 14.7.2. 14.7.3. 14.8. 14.8.1. 335 335 338 341 14.8.5. 14.8.6. 14.8.7. 14.8.8. 14.8.9. Giving practical effect to an arbitration decision The “national legal order”: MAP with arbitration is still MAP The preparation and presentation of the “case” provides (the) “control” “Issues” and “cases” Arbitration and administrative “notifications” or decisions of tax authorities and court decisions Publication Domestic administrative appeals Domestic judicial appeals Administrative agreements and rulings Costs 345 348 349 349 350 351 14.9. 14.9.1. 14.9.2. 14.9.3. Reviewing an arbitration decision Some basic considerations States’ interests Taxpayers’ interests 352 352 353 354 14.10. Arbitration decisions outside traditional sources of laws of tax jurisdictions “Other supplementary dispute resolution” ֊ Doing what needs to be done A “world tax organization” 356 357 Observations and propositions: Contributing to guidance about “taking the debate forward” 358 14.8.2. 14.8.3. 14.8.4. 14.10.1. 14.10.2. 14.11. xvi 342 342 343 344 356
Table of Contents 14.12. A closing comment 364 14.13. Annex: Schedule A ֊ Contributor’s Guide Topic 14 366 Arbitration and Publication of Decisions John F. Avery Jones 369 15.1. The issue in principle 369 15.2. OECD views 370 15.3. 15.3.1. 15.3.2. 15.3.3. 15.3.4. 15.3.5. Issues of privacy Privacy for taxpayers Privacy for witnesses Privacy for competent authorities Privacy for arbitrators Conclusion on privacy 371 371 372 372 373 373 15.4. 15.4.1. 374 15.4.2. Precedential value of decisions The effect of the taxpayer not accepting the arbitration decision on subsequent proceedings The position on publication in other arbitrations 374 374 15.5. Enforcement of the arbitration award 375 15.6. Recommendation 375 How Final Are Arbitration Decisions? Alexander Rust 377 Chapter 15: Chapter 16: 16.1. Effect of the arbitration decision on competent authorities 377 16.2. Effect of the arbitration decision on taxpayers 378 16.3. Implementation of the arbitration decision 379 16.4. Situations in which domestic courts will have to decide on the validity of arbitration decisions 381 Situations in which international bodies could decide on the validity of arbitration decisions 382 16.5. XVII
ТаЫе of Contents 16.6. Grounds for nullity of an arbitration decision 384 16.7. Conclusions 385 Part Six A Comparison of Arbitration Provisions under Bilateral Investment Treaties, Free Trade Agreements and Tax Treaties Chapter 17: Arbitration in Tax Treaty Law and Arbitration under Bilateral Investment Treaties Julien Chaisse 389 17.1. Introduction 389 17.2. 17.2.1. Restrictions on the scope of arbitral issues How to determine the “arbitrability” of an investment dispute ֊ The subject matter of the agreement Definition of “investor” Natural persons Juridical persons Definition of “investment” Asset-based definition Enterprise-based definition Are there such restrictions on the scope of arbitral issues under IIAs? 392 17.2.1.1. 17.2.1.1.1. 17.2.1.1.2. 17.2.1.2. 17.2.1.2.1. 17.2.1.2.2. 17.2.2. 17.3. 17.3.1. 17.3.2. 17.3.2.1. 17.3.2.2. 17.3.2.3. 17.4. Award implementation/enforcement What are the differences in the implementation of awards in arbitration of investment disputes in this respect? What are the differences in the choice of applicable substantive law in the arbitration of investment disputes and tax treaty arbitration? Under BITs and other arbitral rules ICSID cases (investment tribunal discussions on choice of applicable law under article 42(1) of the ICSID Convention) Applicable law under the UNCITRAL arbitration rules Decisions of the national courts and arbitration xvm 393 393 393 395 400 400 406 408 410 410 410 411 411 413 413
Table of Contents 17.4.1. 17.4.2. 17.4.3. 17.5. 17.5.1. 17.5.2. 17.6. 17.6.1. 17.6.2. 17.6.2.1. 17.7. 17.7.1. 17.7.2. How are the existing court decisions dealt with in investment disputes? Is a “fork in the road” provision common practice in IIAs? What are the different alternatives? Dispute initiation/state-to-state How does the initiation of an investment dispute differ from that of tax treaty arbitration? May state-state dispute settlement be considered as a similar mechanism in this respect even if there is not much experience with it? Costs of arbitration NAFTA Treatment of costs under the ICSID Convention Tribunal decisions in which it is noted that there has been no uniform practice with respect to the award of costs The “tax veto” mechanism - A viable formulation for tax-related investment disputes? Taxation exclusion provisions in certain BITs and FIPAs Effect of a taxation exclusion on investor-state dispute settlement 413 414 416 416 416 419 419 419 420 420 422 423 424 17.8. 17.8.1. 17.8.2. 17.8.3. Other issues Transparency Third-party funding in ISDS Treaty shopping 424 424 425 425 17.9. Conclusion 430 17.10. Article 25(5) OECD Model Convention 432 Chapter 18: Preparing for Epochal Change in International Taxation: Developing a Consensus for Arbitration 433 Cym //. Lowell 18.1. The coming reality 433 xix
Table of Contents J8.2. ICC Dispute Resolution Project 435 18.3. Going forward 436 Part Seven The Approach of Developing Countries and Emerging Economies Chapter 19: International Tax Arbitration and Developing Countries 439 Michael Lennard 19.1. Introduction 439 19.2. 19.2.1. Costs Can the cost issues be addressed? 446 450 19.3. The location of the arbitration 450 19.4. Is tax arbitration inherently biased? 451 19.5. Sovereignty issues? 453 19.6. Lack of transparency 454 19.7. The jurisdiction of arbitrators 457 19.8. Enforceability 458 19.9. Some possible elements of a variable geometry 459 19.10. Multilateral possibilities? 462 19.11. Conclusion 464 XX
Table of Contents Part Eight Looking Towards the Future: Establishing a New International Framework Establishing a New International Framework Philip Baker 467 20.1. Introduction 467 20.2. Human rights and the resolution of international tax disputes 467 Human rights: Submission of issues to an international tribunal 471 20.4. Expertise 472 20.5. Impact of a multilateral instrument 473 20.6. The future: An international tax tribunal 475 Chapter 20: 20.3. List of Contributors 477 XXI
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| publisher | IBFD Publications |
| record_format | marc |
| series | European and international tax law and policy series |
| series2 | European and international tax law and policy series |
| spelling | Lang, Michael 1965- (DE-588)130399523 edt International arbitration in tax matters editors: Michael Lang, Jeffrey Owens ; assistant editors, Jasmin Kollmann, Laura Turcan Amsterdam IBFD Publications [2015] © 2015 xxiv, 482 Seiten txt rdacontent n rdamedia nc rdacarrier European and international tax law and policy series Volume 2 2451-8360 Includes bibliographical references Double taxation / Treaties International commercial arbitration Internationale Handelsschiedsgerichtsbarkeit (DE-588)4132605-2 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Doppelbesteuerung (DE-588)4012744-8 gnd rswk-swf Doppelbesteuerung (DE-588)4012744-8 s Internationales Steuerrecht (DE-588)4027451-2 s Internationale Handelsschiedsgerichtsbarkeit (DE-588)4132605-2 s DE-604 Owens, Jeffrey 1946- (DE-588)170029050 edt Erscheint auch als Online-Ausgabe 978-90-8722-342-7 European and international tax law and policy series Volume 2 (DE-604)BV043552223 2 Digitalisierung UB Augsburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028770555&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Augsburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028770555&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | International arbitration in tax matters European and international tax law and policy series Includes bibliographical references Double taxation / Treaties International commercial arbitration Internationale Handelsschiedsgerichtsbarkeit (DE-588)4132605-2 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Doppelbesteuerung (DE-588)4012744-8 gnd |
| subject_GND | (DE-588)4132605-2 (DE-588)4027451-2 (DE-588)4012744-8 |
| title | International arbitration in tax matters |
| title_auth | International arbitration in tax matters |
| title_exact_search | International arbitration in tax matters |
| title_full | International arbitration in tax matters editors: Michael Lang, Jeffrey Owens ; assistant editors, Jasmin Kollmann, Laura Turcan |
| title_fullStr | International arbitration in tax matters editors: Michael Lang, Jeffrey Owens ; assistant editors, Jasmin Kollmann, Laura Turcan |
| title_full_unstemmed | International arbitration in tax matters editors: Michael Lang, Jeffrey Owens ; assistant editors, Jasmin Kollmann, Laura Turcan |
| title_short | International arbitration in tax matters |
| title_sort | international arbitration in tax matters |
| topic | Double taxation / Treaties International commercial arbitration Internationale Handelsschiedsgerichtsbarkeit (DE-588)4132605-2 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Doppelbesteuerung (DE-588)4012744-8 gnd |
| topic_facet | Double taxation / Treaties International commercial arbitration Internationale Handelsschiedsgerichtsbarkeit Internationales Steuerrecht Doppelbesteuerung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028770555&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028770555&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV043552223 |
| work_keys_str_mv | AT langmichael internationalarbitrationintaxmatters AT owensjeffrey internationalarbitrationintaxmatters |
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Inhaltsverzeichnis