Document Type : Research Paper
Author
Assistant Professor, Department of Law and Political Sciences, Kharazmi University of Tehran, Tehran, Iran
Abstract
As international trade is expanding, international trade and tax disputes are increasing. Under international tax agreements, there are two mechanisms for the resolution of potential disputes between contracting States. These agreements mostly rely on a form of negotiation known as the “Mutual Agreement Process (MAP)” as the main mechanism for the settlement of disputes. During the last decade, the inclusion of “ad hoc arbitration” as a new dispute resolution mechanism in international tax treaties has become popular to augment the MAP. Iran has long concluded several international tax agreements with several countries for the avoidance of double taxation. Due to Iran’s macroeconomic policy for relying more on tax revenues as an alternative to revenues from the petroleum industry, it is important that the Iranian lawyers seek to focus more on tax law and tax dispute resolution mechanisms. The purpose of this article is to introduce and critically analyse the dispute resolution mechanisms of international tax agreements. In this article, to make some suggestions for the improvement of the dispute resolution system of tax treaties, the strengths and weaknesses of the MAP and ad hoc arbitration, will be scrutinised by adopting a descriptive-analytical approach.
Keywords
- Arbitration
- Dispute Resolution
- International Tax Agreements
- Mutual Agreement Procedure (MAP)
- Negotiation
Main Subjects
الف- فارسی
قوانین
- قانون اساسی جمهوری اسلامی ایران.
- قانون مدنی ایران.
مقاله‌ها
- اسدزاده، وحید، سید قاسم زمانی، ولی رستمی، «شیوه‌های حل و فصل اختلاف مالیاتی در حقوق بین‌الملل»، پژوهشنامه مالیات، شماره ۳۷، مسلسل ۸۵، (۱۳۹۷).
- دست افکن، ریحانه، «امکان سنجی استفاده از داوری در حل و فصل اختلافات مالیاتی بین‌المللی»، پژوهشنامه مالیات، شماره ۳۲، مسلسل ۸۰، (۱۳۹۵).
- مقصودی، رضا، «سوء اسـتفاده از حـق در حقوق بین‌الملل خصوصی»، فصلنامه پژوهش حقوق خصوصی، سال چهارم، شماره دوازده (۱۳۹۴).
- وکیلیان، حسن، نعیم نوربخش، جاوید لکناهور، «داوری‌پذیری اختلافات مالیاتی بین‌المللی»، فصلنامه پژوهش حقوق عمومی، سال ۱۸، شماره ۴۵ ، (۱۳۹۶).
ب- انگلیسی
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