Tax Arbitration under the BEPS Convention, An Overview and Potential Pitfalls from a Swiss Perspective
Journal
ASA Bulletin
ISSN
1010-9153
Type
journal article
Date Issued
2018
Author(s)
Abstract
On 7 June 2017, Swiss representatives signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“BEPS Convention”). Once in force, the BEPS Convention will amend 14 of Switzerland’s double taxation agreements and implement, among other measures, an arbitration dispute resolution procedure. Where two contracting states are unable to reach an agreement within a certain timeframe, the affected taxpayer can initiate an arbitration procedure on any unresolved issues.
The article provides background information, gives an overview over the arbitration procedure under the BEPS Convention while highlighting potential pitfalls from a Swiss perspective.
The article provides background information, gives an overview over the arbitration procedure under the BEPS Convention while highlighting potential pitfalls from a Swiss perspective.
Language
English
HSG Classification
contribution to practical use / society
Refereed
No
Publisher
Kluwer Law International
Volume
Vol. 36
Number
No. 2
Start page
314
End page
331
Subject(s)
Division(s)
Eprints ID
257922