Volume 47 (2019) / Issue 8/9
Tax treaty arbitrations to date have only been rare. With the MLI and the Dispute Resolution Directive, however, numbers of arbitrations may reasonably be expected to go up. Authorities will have to face the question, whether they want to administer arbitrations themselves, or prefer to instead call on facilitation by professional arbitration institutes as is customary practice in such important areas as commercial or investment arbitration. Proper and effective administration will be a significant factor to the eventual success of tax treaty arbitration. Absent any guidance in either the MLI or the Dispute Resolution Directive, the issue requires careful consideration from authorities.
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