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between the tax authorities of the states involved. Arbitration has been suggested as an alternative, and is starting to be …Cross-border tax disputes are usually channelled through the "mutual agreement procedure", an informal negotiation … instituted. Arbitration will probably be a good "stick" against over-long mutual agreements, but it also seems to exhibit "carrot …
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remarks on the arbitration method in international tax matters, the paper describes the evolution of international tax … arbitration. The central part of the paper is devoted to the analysis of the procedure of the tax arbitration established by new … concludes with a discussion on the effectiveness of the tax treaty arbitration of Article 25(5) OECD Model Convention …
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Internet technology makes digital value transactions between anonymous individuals possible, but leaves unanswered the question of how to resolve disputes between unidentified parties. Blockchain dispute resolution platforms provide a response to this problem. In the social dispute resolution...
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Although the study of plea bargaining would seem, by its nature, to invite interdisciplinary collaboration between criminal law and dispute resolution scholars, there has been remarkably little cross-fertilization between the fields. In this Essay, we discuss the suitability of conceptualizing...
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International arbitration entertains a particular relationship with its own literature – the written knowledge in the … pretending to analyse it? Not really. But in arbitration, this relationship (call it, quite normatively, expertise … books have guided it? Who are, citation-wise, the great, impactful authors of international arbitration, and how do they …
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purportedly provide the option of “blockchain arbitration”. What does blockchain arbitration entail? What are its advantages and … disadvantages when compared to litigation or arbitration (in the more conventional sense)? And to what extent would decisions … Arbitral Awards (“New York Convention”)? This article discusses these questions and explores blockchain arbitration’s use case …
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