TAX TREATIES AND ARBITRATION: Settling Disputes among Friends

By Fazzi, Cindy | Dispute Resolution Journal, November-January 2003 | Go to article overview

TAX TREATIES AND ARBITRATION: Settling Disputes among Friends


Fazzi, Cindy, Dispute Resolution Journal


TAX TREATIES AND ARBITRATION: Settling Disputes Among Friends Arbitration under Tax Treaties: Improving Legal Protection in International Tax liaAv By Mario Zuger. Amsterdam, The Netherlands: IBFD Publications (www.ibfd.org), English version published in 2003. Hardcover. 276 pages. $135. (To order a copy in the U.S., call 1-800-367-6234.)

Most countries enter into tax treaties-agreements to abstain from taxation in certain situations-to encourage economic relations with other countries. Treaties are meant to promote friendships. Even chums, however, could have disagreements. When that happens, arbitration can be helpful, according to author Mario Zuger.

This book, which grew out of the author's doctoral dissertation at the University of Vienna, describes how tax treaties are created and how arbitration is used under these agreements. Although a tax treaty is international, its enforcement is national. The author notes that "[i]mplementation will depend on each country's own rules governing the relationship between international law and municipal law." He says, "Ultimately, it is always up to the national administrative and judicial authorities involved to implement the contractual obligations arising from tax treaties, either by directly enforcing the treaty or by enforcing the respective national implementing legislation."

The peculiar nature of a tax treaty can sometimes lead to disputes. First, Zuger says, countries don't interpret international tax treaties the same way. "The lack of uniformity in the application of a treaty may easily cause unintentional double taxation or double non-taxation," he writes.

Second, only a handful of treaties were formed with built-in measures that allow for compliance monitoring by international bodies. …

The rest of this article is only available to active members of Questia

Already a member? Log in now.

Notes for this article

Add a new note
If you are trying to select text to create highlights or citations, remember that you must now click or tap on the first word, and then click or tap on the last word.
One moment ...
Default project is now your active project.
Project items

Items saved from this article

This article has been saved
Highlights (0)
Some of your highlights are legacy items.

Highlights saved before July 30, 2012 will not be displayed on their respective source pages.

You can easily re-create the highlights by opening the book page or article, selecting the text, and clicking “Highlight.”

Citations (0)
Some of your citations are legacy items.

Any citation created before July 30, 2012 will labeled as a “Cited page.” New citations will be saved as cited passages, pages or articles.

We also added the ability to view new citations from your projects or the book or article where you created them.

Notes (0)
Bookmarks (0)

You have no saved items from this article

Project items include:
  • Saved book/article
  • Highlights
  • Quotes/citations
  • Notes
  • Bookmarks
Notes
Cite this article

Cited article

Style
Citations are available only to our active members.
Buy instant access to cite pages or passages in MLA, APA and Chicago citation styles.

(Einhorn, 1992, p. 25)

(Einhorn 25)

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Cited article

TAX TREATIES AND ARBITRATION: Settling Disputes among Friends
Settings

Settings

Typeface
Text size Smaller Larger Reset View mode
Search within

Search within this article

Look up

Look up a word

  • Dictionary
  • Thesaurus
Please submit a word or phrase above.
Print this page

Print this page

Why can't I print more than one page at a time?

Help
Full screen

matching results for page

    Questia reader help

    How to highlight and cite specific passages

    1. Click or tap the first word you want to select.
    2. Click or tap the last word you want to select, and you’ll see everything in between get selected.
    3. You’ll then get a menu of options like creating a highlight or a citation from that passage of text.

    OK, got it!

    Cited passage

    Style
    Citations are available only to our active members.
    Buy instant access to cite pages or passages in MLA, APA and Chicago citation styles.

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn, 1992, p. 25).

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences."1

    1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

    Cited passage

    Thanks for trying Questia!

    Please continue trying out our research tools, but please note, full functionality is available only to our active members.

    Your work will be lost once you leave this Web page.

    Buy instant access to save your work.

    Already a member? Log in now.

    Author Advanced search

    Oops!

    An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.