Chile

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

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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:

28 Apr 2020 11:41

Related URLs:

URI:

https://boris.unibe.ch/id/eprint/143740

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