DSpace Repository

You can't always get what you want: Analysing the effectiveness of the OECD’s arbitration protocol in the Model Double Tax Convention

Show simple item record

dc.contributor.advisor McLachlan, Campbell
dc.contributor.author Aird, Joshua Charles Raymond
dc.date.accessioned 2016-03-30T05:31:30Z
dc.date.accessioned 2022-07-07T21:18:57Z
dc.date.available 2016-03-30T05:31:30Z
dc.date.available 2022-07-07T21:18:57Z
dc.date.copyright 2015
dc.date.issued 2015
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/19401
dc.description.abstract This paper explores the addition of arbitration into the Mutual Agreement Procedure of the OECD’s Model Double Tax Convention. Through a critical analysis of the provisions it determines that the arbitration clause does not uphold the core tenets of arbitration. The provisions is more akin to fact finding or an advisory opinion. It is suggested that this is an unsatisfactory state of affairs. The purpose of implementing the arbitration provision was to provide for effective and efficient dispute settlement—the result however, is vastly different. The provision is not completely condemned however. This paper suggests a number of improvements to the provision including binding arbitration, a waiver to further remedies and publication of arbitral awards. It is suggested that these improvements will facilitate effective and efficient dispute settlement and progress the OECD’s nascent proposal into a cornerstone of international tax disputes. en_NZ
dc.format pdf en_NZ
dc.language en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.subject DTA en_NZ
dc.subject Arbitration en_NZ
dc.subject OECD en_NZ
dc.subject Double Tax Agreement en_NZ
dc.subject Mutual Agreement Procedure en_NZ
dc.subject Model Double Tax Convention en_NZ
dc.subject Organisation for Economic Co-operation and Development en_NZ
dc.title You can't always get what you want: Analysing the effectiveness of the OECD’s arbitration protocol in the Model Double Tax Convention en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit Victoria Law School en_NZ
vuwschema.contributor.unit Faculty of Law / Te Kauhanganui Tātai Ture en_NZ
vuwschema.subject.anzsrcfor 180105 Commercial and Contract Law en_NZ
vuwschema.subject.anzsrcfor 180117 International Trade Law en_NZ
vuwschema.subject.anzsrcfor 180125 Taxation Law en_NZ
vuwschema.subject.anzsrcseo 970118 Expanding Knowledge in Law and Legal Studies en_NZ
vuwschema.type.vuw Research Paper or Project en_NZ
thesis.degree.discipline Law en_NZ
thesis.degree.name LL.B. (Honours) en_NZ
vuwschema.subject.anzsrcforV2 489999 Other law and legal studies not elsewhere classified en_NZ
vuwschema.contributor.school School of Law en_NZ


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search DSpace


Browse

My Account