Alternative Dispute Resolution and Tax Disputes

Edited by Werner Haslehner, Professor of European and International Tax Law, University of Luxembourg, Luxembourg, Timothy Lyons KC, Barrister at 39 Essex Chambers, London, UK, Katerina Pantazatou, Associate Professor of Tax Law, University of Luxembourg, Luxembourg, Georg Kofler, Professor of International Tax Law and Alexander Rust, Professor of Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria

• Contents:Preface xii1 The future of international tax dispute resolution post-BEPS and MLI 1Daniel Gutmann2 What disputes does a MAP resolve? 17Katerina Pantazatou3 Post-BEPS arbitration: last best offer versus reasoned opinion 41Alexia Kardachaki and Sjoerd Douma4 Best practices for competent authorities to ensure effective and efficient arbitration 68Laura Turcan5 The EU Dispute Resolution Directive 103Georg Kofler and Alexander Rust6 Tax arbitration and the EU treaties 130Werner Haslehner7 Taxpayers and their rights in alternative tax dispute resolution 151Katerina Perrou8 Enforcement and judicial control of arbitration decisions 171Paloma Schwarz9 Alternative dispute resolution through mediation 188Peter Nias10 Relation between dispute resolution under double taxation conventions and investment treaties215Robert J. Danon11 The independence and impartiality of arbitrators 236Arno E. Gildemeister12 Lessons from investment treaty arbitration 255Javier García Olmedo13 Reflections on dispute resolution under GATT and the WTO and double tax treaty disputes 283Timothy LyonsIndex