Arbitrability and Tax

Arbitrability: International and comparative Perspectives 179 (L. Mistelis & S. Brekoulakis, eds., 2008)

Boston Univ. School of Law, Public Law Research Paper No. 17-32

28 Pages Posted: 19 Aug 2017

See all articles by William W. Park

William W. Park

Boston University - School of Law

Date Written: January 1, 2008

Abstract

Although arguments exist that fiscal disputes should remain beyond private adjudication, implicating as they do the sovereign prerogative of revenue raising, the practice proves very much to the contrary. Arbitration of tax-related disputes proves very much a reality despite doctrinal objections. The amenability of such disputes to arbitration remains highly fact-intensive, with no hard-and-fast rule prohibiting all tax arbitration per se, while some controversies stay out-of-bounds for arbitrators. One analytic starting point for determining fiscal arbitrability lies in the distinction between legitimate and illegitimate taxes.

Keywords: Tax Arbitration, International Arbitration, Comparative Law, Tax Disputes, Legitimate Taxes, Illegitimate Taxes

JEL Classification: K33, K34

Suggested Citation

Park, William W., Arbitrability and Tax (January 1, 2008). Arbitrability: International and comparative Perspectives 179 (L. Mistelis & S. Brekoulakis, eds., 2008), Boston Univ. School of Law, Public Law Research Paper No. 17-32, Available at SSRN: https://ssrn.com/abstract=3019219

William W. Park (Contact Author)

Boston University - School of Law ( email )

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