TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, December 11, 2012

Arbitration Clauses in U.S. Tax Treaties

Maya Ganguly (Attorney, Chicago), Tribunals and Taxation: An Investigation of Abitration in Recent U.S. Tax Conventions, 29 Wis. Int'l L.J. 735 (2012):

The United States has entered into three international tax treaties that include a provision for mandatory arbitration in the event of a dispute. Surprisingly, this substantial shift in policy has not grown out of extensive academic research, public policy debate, or empirical study. Little work has been done regarding the historical importance of tax arbitration, and few have published case studies regarding the outcome of disputes handled though tax arbitration. Perhaps this is because these treaties include confidentiality provisions that make such case studies nearly impossible. Therefore, this article aims to show the reader the possible strengths and downfalls of these treaties as well as offer insight regarding the history and strengths of arbitration as a tool for settling tax disputes.

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