The Changing Paradigm of International Tax Dispute Settlement: What Are the Promises and Challenges of Mandatory Arbitration for China?
Type de ressource
Auteur/contributeur
- Ji, Xueliang (Auteur)
Titre
The Changing Paradigm of International Tax Dispute Settlement: What Are the Promises and Challenges of Mandatory Arbitration for China?
Résumé
Through comparing dispute resolution methods under bilateral investment treaties (BITs) and bilateral tax treaties, this Article critically discusses the advantages of incorporating mandatory arbitration in bilateral tax treaties and demonstrates that national sovereignty will not be decreased by it. As a result, the Article argues that it would, in fact, be beneficial for China to adopt the mandatory arbitration method, which would further strengthen the global reform initiated by the OECD.
Publication
Oregon Review of International Law
Maison d’édition
University of Oregon School of Law
Lieu
Oregon
Date
2020-07-01
Volume
21
Pages
117-154
ISSN
1543-9860
Titre abrégé
The Changing Paradigm of International Tax Dispute Settlement
Langue
EN
Référence
Ji, X. (2020). The Changing Paradigm of International Tax Dispute Settlement: What Are the Promises and Challenges of Mandatory Arbitration for China? Oregon Review of International Law, 21, 117–154. https://scholarsbank.uoregon.edu/bitstreams/54651a27-2355-4119-bb4f-07e09ed4afe7/download
Thématiques
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