Polanco, Rodrigo Javier; Yáñez, Felipe; Pérez, Cristóbal (2020). Chile. In: Lang, Michael; Owens, Jeffrey; Pistone, Pasquale; Rust, Alexander; Schuch, Josef; Staringer, Claus; Storck, Alfred (eds.) Tax Treaty Arbitration. Tax Law and Policy Series: Vol. 15 (pp. 187-203). Amsterdam: IBFD
Full text not available from this repository.This chapter deals with the current landscape of tax treaty disputes for Chile. The authors examine tax dispute resolutions under a Mutual Agreement Procedure (MAP), as well as the experience with arbitration in international tax disputes. It delves in the new framework for arbitration in tax treaty matters including its main players (Arbitrators, Competent Authorities, Taxpayers and their Advisers), the arbitral procedure, method and decision. A comparison with investor-state dispute settlement mechanism and an outlook of the future of arbitration in tax matters is also provided.
Item Type: |
Book Section (Book Chapter) |
|---|---|
Division/Institute: |
02 Faculty of Law > Department of Economic Law > World Trade Institute 10 Strategic Research Centers > World Trade Institute |
UniBE Contributor: |
Polanco, Rodrigo Javier |
Subjects: |
300 Social sciences, sociology & anthropology > 340 Law 300 Social sciences, sociology & anthropology > 380 Commerce, communications & transportation |
ISBN: |
978-90-8722-614-5 |
Series: |
Tax Law and Policy Series |
Publisher: |
IBFD |
Language: |
English |
Submitter: |
Pablo Rahul Das |
Date Deposited: |
28 Apr 2020 11:41 |
Last Modified: |
05 Dec 2022 15:38 |
Related URLs: |
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URI: |
https://boris.unibe.ch/id/eprint/143740 |
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