Arbitrability and Tax
Arbitrability: International and comparative Perspectives 179 (L. Mistelis & S. Brekoulakis, eds., 2008)
28 Pages Posted: 19 Aug 2017
Date Written: January 1, 2008
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: Suggested Citation