{"id":"https://openalex.org/W4396604484","doi":"https://doi.org/10.59403/2mybtt4002","title":"Chapter 2: Overview of the Existing Mechanisms to Resolve Disputes and Their Challenges","display_name":"Chapter 2: Overview of the Existing Mechanisms to Resolve Disputes and Their Challenges","publication_year":2016,"publication_date":"2016-01-19","ids":{"openalex":"https://openalex.org/W4396604484","doi":"https://doi.org/10.59403/2mybtt4002"},"language":"en","primary_location":{"id":"doi:10.59403/2mybtt4002","doi":"https://doi.org/10.59403/2mybtt4002","is_oa":false,"landing_page_url":"https://doi.org/10.59403/2mybtt4002","pdf_url":null,"source":{"id":"https://openalex.org/S4404674843","display_name":"WU Institute for Austrian and International Tax Law, tax law and policy series.","issn_l":"2451-8360","issn":["2451-8360","2589-9694"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"WU - Tax Law and Policy Series","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W2346036993","display_name":"International Arbitration in Tax Matters"},"type":"book-chapter","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5129340380","display_name":"Jasmin Kollmann","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jasmin Kollmann","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5010812799","display_name":"Laura Turcan","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Laura Turcan","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":27.4578,"has_fulltext":true,"cited_by_count":20,"citation_normalized_percentile":{"value":0.99696175,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9810000061988831,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9810000061988831,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.016100000590085983,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12040","display_name":"International Arbitration and Investment Law","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cross-border-tax-disputes","display_name":"cross-border tax disputes","score":0.9819999933242798},{"id":"https://openalex.org/keywords/mutual-agreement-procedure","display_name":"mutual agreement procedure","score":0.703000009059906},{"id":"https://openalex.org/keywords/tax-treaties","display_name":"tax treaties","score":0.7229999899864197},{"id":"https://openalex.org/keywords/tax-arbitration","display_name":"tax arbitration","score":0.796999990940094},{"id":"https://openalex.org/keywords/double-taxation","display_name":"double taxation","score":0.7839999794960022},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.9290000200271606},{"id":"https://openalex.org/keywords/tax-competition","display_name":"tax competition","score":0.7760000228881836},{"id":"https://openalex.org/keywords/dispute-resolution-mechanisms","display_name":"dispute resolution mechanisms","score":0.7429999709129333},{"id":"https://openalex.org/keywords/tax-treaty-dispute-settlement","display_name":"tax treaty dispute settlement","score":0.35899999737739563},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.3109999895095825},{"id":"https://openalex.org/keywords/international-tax-cooperation","display_name":"international tax cooperation","score":0.4560000002384186},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.3630000054836273},{"id":"https://openalex.org/keywords/tax-havens","display_name":"tax havens","score":0.44600000977516174}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3935074806213379},{"id":"https://openalex.org/C55587333","wikidata":"https://www.wikidata.org/wiki/Q1133029","display_name":"Engineering ethics","level":1,"score":0.3585379421710968},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.24442026019096375}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.59403/2mybtt4002","doi":"https://doi.org/10.59403/2mybtt4002","is_oa":false,"landing_page_url":"https://doi.org/10.59403/2mybtt4002","pdf_url":null,"source":{"id":"https://openalex.org/S4404674843","display_name":"WU Institute for Austrian and International Tax Law, tax law and policy series.","issn_l":"2451-8360","issn":["2451-8360","2589-9694"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"WU - Tax Law and Policy Series","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.666700005531311,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":18,"referenced_works":["https://openalex.org/W186032101","https://openalex.org/W204885543","https://openalex.org/W270770457","https://openalex.org/W634108152","https://openalex.org/W1023835097","https://openalex.org/W1515246764","https://openalex.org/W1532801196","https://openalex.org/W1860622404","https://openalex.org/W1990751565","https://openalex.org/W2496147303","https://openalex.org/W2794948118","https://openalex.org/W3123865335","https://openalex.org/W4232039185","https://openalex.org/W4244326952","https://openalex.org/W4390292504","https://openalex.org/W4390292678","https://openalex.org/W4390294878","https://openalex.org/W6814012913"],"related_works":["https://openalex.org/W4396604536","https://openalex.org/W4396604539","https://openalex.org/W4396604530","https://openalex.org/W4396604410","https://openalex.org/W4396604572","https://openalex.org/W4396604332","https://openalex.org/W4396604362","https://openalex.org/W4396604333","https://openalex.org/W4396604452","https://openalex.org/W4396604547"],"abstract_inverted_index":{"Why":[0],"this":[1,424],"book?The":[2],"last":[3],"two":[4],"decades":[5],"have":[6,29,66,110,222],"seen":[7],"an":[8,30,69,114,210,475,498],"unprecedented":[9],"integration":[10],"of":[11,16,22,27,35,82,94,116,132,137,143,200,229,261,297,302,383,397,404,414,423,429,433,448,455,462,484,561,586],"national":[12,54,232],"economies,":[13],"the":[14,20,62,83,88,95,103,141,161,179,190,198,223,247,258,268,284,303,321,384,393,406,415,430,434,456,463,481,529,553,562,578,587],"emergence":[15],"new":[17],"players":[18],"and":[19,64,86,197,241,263,274,308,315,388,399,401,413,439,467,489,509,517,531,546,549,557,571,574,582],"growth":[21],"global":[23],"corporations.":[24],"These":[25],"forces":[26],"globalization":[28],"impact":[31],"on":[32,72,287,506,514],"all":[33],"aspects":[34],"economic":[36,129,219],"life.":[37],"Tax":[38,310,313,390,411,459,469,559,584],"has":[39,48,145,158,207,440,472,504,522],"not":[40],"been":[41,111,441,505],"immune":[42],"to":[43,52,125,139,147,166,182,204,209,225,281,283,289],"these":[44,108],"pressures":[45],"\u2013":[46],"it":[47],"become":[49],"increasingly":[50,127],"challenging":[51],"operate":[53,100],"tax":[55,84,89,117,123,154,176,233,292,507,510],"systems":[56,124],"in":[57,68,92,97,152,160,175,189,212,238,254,320,409,418,564,589],"a":[58,133,148,193,239,252,442,446,524,544,569],"borderless":[59],"world.":[60],"Politicians,":[61],"press":[63],"citizens":[65],"engaged":[67],"intense":[70],"debate":[71,286],"whether":[73,87],"multinational":[74],"enterprises":[75],"(MNEs)":[76],"are":[77,178],"paying":[78],"their":[79,122],"fair":[80],"share":[81],"burden":[85],"they":[90,99],"pay":[91],"each":[93],"jurisdictions":[96],"which":[98,206],"reflects":[101],"where":[102],"value":[104],"is":[105,195,300,381,427,453,543,568],"created.":[106],"All":[107],"developments":[109],"accompanied":[112],"by":[113],"intensification":[115],"competition,":[118],"with":[119,494,512,536],"countries":[120],"using":[121],"attract":[126],"mobile":[128],"activities.The":[130],"lack":[131],"globally":[134],"accepted":[135],"set":[136],"rules":[138],"govern":[140],"taxation":[142,516,526],"MNEs":[144,221],"led":[146,208],"very":[149],"significant":[150],"increase":[151,211],"cross-border":[153,291],"disputes.":[155,185],"Yet,":[156],"little":[157],"changed":[159],"way":[162],"that":[163,227],"governments":[164],"try":[165],"resolve":[167,183,290],"them.":[168],"The":[169],"mutual":[170],"agreement":[171],"procedures":[172],"(MAPs)":[173],"found":[174],"treaties":[177],"main":[180,248],"mechanism":[181],"such":[184],"Despite":[186],"some":[187],"improvements":[188],"MAP":[191,194],"process,":[192],"slow":[196],"number":[199,447],"unresolved":[201],"cases":[202],"continues":[203],"grow,":[205],"unrelieved":[213],"double":[214],"taxation.":[215],"In":[216],"today\u2019s":[217],"uncertain":[218],"environment,":[220],"right":[224],"expect":[226],"differences":[228],"views":[230],"between":[231],"authorities":[234],"will":[235],"be":[236],"resolved":[237],"principled":[240],"timely":[242],"manner.This":[243],"publication":[244],"brings":[245],"together":[246],"papers":[249],"discussed":[250],"at":[251,257,392,445,480,528,552,577],"conference":[253],"January":[255],"2015":[256],"Vienna":[259],"University":[260,396,483,487],"Economics":[262,398],"Business":[264,420],"(WU).":[265],"It":[266],"examines":[267],"concerns":[269],"put":[270],"forward":[271],"against":[272],"arbitration":[273],"explores":[275],"possible":[276],"solutions.":[277],"This":[278],"book":[279,299],"aims":[280],"contribute":[282],"ongoing":[285],"how":[288],"disputes.DownloadsSample":[293],"excerpt,":[294],"including":[295],"table":[296],"contentsThis":[298],"part":[301],"WU":[304,394,457,563,588],"Institute":[305,385,464,554,579],"for":[306,386,465,555,580],"Austrian":[307,387,431,466,556,581],"International":[309,389,410,419,435,468,558,583],"Law":[311,314,391,412,560,585],"-":[312],"Policy":[316,460],"SeriesView":[317],"other":[318],"titles":[319],"seriesAuthor(s)Brian":[322],"J.":[323,326,371],"Arnold,":[324],"Hugh":[325],"Ault,":[327],"John":[328,339],"F.":[329],"Avery":[330],"Jones,":[331],"Philip":[332],"Baker,":[333],"Patricia":[334],"A.":[335],"Brown,":[336],"Julien":[337],"Chaisse,":[338],"Connors,":[340],"Barbara":[341],"Delputte,":[342],"Ricardo":[343],"Escobar":[344],"C.,":[345],"Daniel":[346],"Gutmann,":[347],"Petra":[348],"Koch,":[349],"Michael":[350,379],"Lennard,":[351],"Jean-Pierre":[352],"Lieb,":[353],"Cym":[354],"H.":[355,363],"Lowell,":[356],"Alicja":[357],"Majdanska,":[358],"Katerina":[359],"Perrou,":[360],"Raffaele":[361],"Petruzzi,":[362],"David":[364],"Rosenbloom,":[365],"Alexander":[366],"Rust,":[367],"Lu\u00eds":[368],"Eduardo":[369],"Schoueri,":[370],"Scott":[372],"Wilkie,":[373],"Bertil":[374],"Wiman.Editor(s)Prof.":[375],"Dr":[376,377,450],"h.c.":[378],"Lang":[380],"Head":[382,454],"(Vienna":[395],"Business)":[400],"Academic":[402],"Director":[403],"both":[405],"LLM":[407],"Program":[408,417],"Doctoral":[416],"Taxation":[421],"(DIBT)":[422],"university.":[425],"He":[426,471,521],"President":[428],"Branch":[432],"Fiscal":[436],"Association":[437],"(IFA)":[438],"visiting":[443],"professor":[444],"universities.Prof.":[449],"Jeffrey":[451],"Owens":[452],"Global":[458],"Center":[461],"Law.":[470],"successfully":[473],"combined":[474],"academic":[476],"career":[477,496],"(Visiting":[478],"Professor":[479],"American":[482],"Paris,":[485],"Bocconi":[486],"(Milan)":[488],"Queen":[490],"Mary\u2019s":[491],"University,":[492],"London)":[493],"his":[495],"as":[497],"international":[499,515],"civil":[500],"servant.":[501],"His":[502],"focus":[503],"policy":[508],"administration,":[511],"emphasis":[513],"related":[518],"domestic":[519],"issues.":[520],"established":[523],"major":[525],"programme":[527],"OECD":[530,534],"developed":[532],"extensive":[533],"contacts":[535],"non-member":[537],"countries.Assistant":[538],"Editor(s)Mag.iur.":[539],"Jasmin":[540],"Kollmann,":[541],"BA,":[542],"research":[545,570],"teaching":[547,572],"assistant":[548,573],"PhD":[550,575],"candidate":[551,576],"Vienna.Laura":[565],"Turcan,":[566],"LLM,":[567],"Vienna.":[590]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":4},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":5}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2024-05-04T00:00:00"}