IDEAS home Printed from https://ideas.repec.org/a/oup/jieclw/v27y2024i4p604-610..html
   My bibliography  Save this article

The elusive reform of international tax dispute settlement

Author

Listed:
  • Yariv Brauner

Abstract

This short article examines the consequences of a lack of an effective international tax dispute resolution regime. The bilateral treaties based, and OECD-dominated international tax regime is at crossroads as the illegitimacy of the OECD and the anachronism of some of the norms of the regime are being exposed and challenged, especially by developing states and the UN. The weak dispute settlement procedure in tax treaties (mutual agreement procedure) has proven to be ineffective, further contributing to the destabilization of the regime. The article argues that a stronger, multilateral and more legalized regime such as mandatory tax treaty arbitration is in the interest of all parties and reviews the basic difficulties to effect collective action toward that end.

Suggested Citation

  • Yariv Brauner, 2024. "The elusive reform of international tax dispute settlement," Journal of International Economic Law, Oxford University Press, vol. 27(4), pages 604-610.
  • Handle: RePEc:oup:jieclw:v:27:y:2024:i:4:p:604-610.
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1093/jiel/jgae057
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:oup:jieclw:v:27:y:2024:i:4:p:604-610.. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Oxford University Press (email available below). General contact details of provider: https://academic.oup.com/jiel .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.