The Utility of Bilateral Dispute Resolution Measures (International Tax Law)

Description:
Topic: The Utility of Bilateral Dispute Resolution Measures
Course: International Tax Law

Description: this paper will assess the utility of bilateral dispute resolution measures in regard to international taxation. Specifically, many countries are engaged in tax treaties that set out dispute resolution measures if the countries cannot agree on taxation issues. Dispute measures such as international arbitration and mutually agreed upon agreements are commonly used. This paper will discuss how effective these dispute resolution measures are, whether they are useful,the future of bilateral dispute resoluton measures, and the criticisms with them.

Some of the things my professor suggested I look into:
- BEPS Action 14
- Michael Lennard: Head of International Tax at the UN
- Transfer Pricing
- Whether or not it is a consequence as the world is developing – change in public international law matters (new soft international public law, relies less on institutional arrangements (WTO system) and more expansive view on what international public law is)
- Whether or not a similar method by tax treaties are useful or international tax treaties to solve international disputes of this measure – compare or contrast contemporary developments
- Tax arbitration
- Vodafone case in India