Arbitration in tax disputes (its feasibility and impact on investment): a study in the light of the opinions of jurisprudence, international conventions and comparative tax legislation
Professor Doctor Salah Hamed
financial law - faculty of law - Islamic University
Abstract
The research tried to shed light on the idea of tax arbitration in terms of being one of the ideas that existed from early in the developed countries, yet it did not resonate in developing countries until the beginning of the third millennium and the entry of the 21st century. The research indicated that tax arbitration may be internal or external, and that the disputes presented to such arbitration are different in scope from other disputes. The financier has nothing to do with the selection of the arbitral tribunal if it is international, which led to the possibility of disavowing any judgment issued and called on most states after that to stipulate in their agreements that the financier should participate in the arbitration proceedings and obtain prior approval from him. The research also revealed the extent to which developing countries are rightly concerned about the idea of tax arbitration in terms of being an unsafe round of consequences for them due to their structural problems and the scarcity of specialized cadres in these fields. The research concluded by explaining the positive effects of tax arbitration as well as the negative effects.
Keywords
" Tax disputes" , " Tax Arbitration"
