Dispute resolution procedures in international tax matters

International Fiscal Association. Congress

Investing abroad has become the general rule in most economic sectors as markets and opportunities are located in many different states. As multinationals are involved in a diversity of legal systems, they also need to cope with the different tax systems and interpretations of tax authorities. The purpose of this report is to analyse the instruments taxpayers may have at their disposal to resolve disputes, given the scenario they may be facing in the coming years. Administrative courts, court appeals, MAPs or even arbitration are remedies that have been used by many states but they have not achieved a final solution to international double taxation. The branch reports examine the practical experience of each jurisdiction. 39 branches have submitted their reports.