Tax Treaty Dispute Resolution: The Global Evolutionary Path

E. Baistrocchi, A Global Analysis of Tax Treaty Disputes, Cambridge University Press, 2017

39 Pages Posted: 3 Oct 2017 Last revised: 9 Aug 2018

Date Written: August 30, 2017

Abstract

The way in which the countries studied here solve tax treaty disputes is normally related to exogenous elements. Local endowment of natural resources is a neat example. This can be seen as a continuum. On one end, countries with large endowments of natural resources, such as Argentina, Brazil and Russia, are normally keen on resolving tax treaty disputes by means of litigation. On the other end of the continuum, countries without this endowment, like Japan and the UK, normally prefer negotiations as the standard method to solve tax treaty disputes. This pattern seems to be grounded on the relative mobility of the relevant tax base. Less mobility makes tax treaty litigation more likely (and vice versa).

Keywords: tax treaty case law, international taxation, beneficial owner, tax treaty shopping

Suggested Citation

Baistrocchi, Eduardo A., Tax Treaty Dispute Resolution: The Global Evolutionary Path (August 30, 2017). E. Baistrocchi, A Global Analysis of Tax Treaty Disputes, Cambridge University Press, 2017, Available at SSRN: https://ssrn.com/abstract=3045927

Eduardo A. Baistrocchi (Contact Author)

London School of Economics - Law School ( email )

Houghton Street
London, WC2A 2AE
United Kingdom

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
98
Abstract Views
405
Rank
485,733
PlumX Metrics