Arbitration

A decision taken by a body appointed between two disputing parties to settle their dispute.

Arbitration, BEPS, Hybrids, MAPs and APAs, OECD, Permanent Establishments, Residence, Tax Avoidance, Tax Policy, Tax Treaties, Transfer Pricing

(Temple Tax Chambers; King’s College London)/ /Leave a comment

Publication of text of The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention) by the OECD on 24 November 2016 is one of the key milestones in the OECD/G20 Project to tackle Base Erosion and Profit Shifting. The BEPS Convention will be open for signature from…

Arbitration, BEPS, EU/EEA, OECD

(Mircea and Partners Law Firm)/ /Leave a comment

The transition from bilateralism to multilateralism in regard of international law-making seems to be a relentless work in progress. Nobody contests that multilateralism would be – legally speaking – preferable. On the other hand, the governments of the G20 have been constantly hesitant regarding a multilateral surveillance of their macroeconomic policies. Formally, the treaties are…

Arbitration, BEPS, OECD, Tax Treaties, United Nations, WTO

(Temple Tax Chambers; King’s College London)/ /Leave a comment

The OECD has today published details of the peer review and monitoring process of the Mutual Agreement Procedure (MAP) under Action 14 of the BEPS Action Plan. The framework includes the terms of reference for peer review based on the Action 14 final report minimum standards, an assessment methodology for the process and a reporting…

Arbitration, BEPS, Hybrids, MAPs and APAs, OECD, Tax Avoidance, Tax Policy, Tax Treaties

(Temple Tax Chambers; King’s College London)/ /Leave a comment

In many respects a multilateral tax treaty represents an utopian view of international tax law: a wide consensus among nation states to submit themselves to a common set of rules that govern the levying of taxes across national boundaries. While there have been several examples of attempts at multilateral double taxation treaties, such as the…

Arbitration, OECD, Tax Treaties

(Godoy & Hoyos Abogados)/ /Leave a comment

In our previous blog we were discussing issues of non-discrimination on the basis of Nationality (article 24.1 MOCDE). Today, it is relevant to point out the fact that the idea of non-discrimination is radically different when the problem is addressed from the perspective of other International Investment Agreements (IIA’s) such as BIT’s and FTA’S. Foreign…

Arbitration, Tax Avoidance, Tax Planning, Tax Policy

(Siemens AG)/ /Leave a comment

The ministers signed a Supplementary Agreement (SA) amending the French-German Double Taxation Convention. The SA simplifies the taxation for pensioners by attributing the exclusive taxing right for pension payments from statutory social insurance to the resident state of the beneficiary of these payments. In return Germany and France agreed to mutually sustain the other side’s…