OECD Arbitration in Tax Treaty Law

1. S. 448Introduction

This thesis investigates the resolution of tax disputes in light of the EU Dispute Resolution Directive (DRD). In this context, the main purpose is to determine whether or not the problems encountered by the EU Arbitration Convention are definitely solved. First, to answer the question, it is noteworthy to analyse objectives, scope, and functioning of the DRD in order to identify the main features of the new system.

Once a clear picture of the working of the DRD procedures has been established, the main focus will be on a comparison between existing and new mechanisms. The result of this analysis will show whether or not the DRD is capable of overcoming the issues faced by the EU AC.

In the end, since the new DRD still does not seem to be a satisfactory tool for the taxpayer to solve double taxation issues, it is useful to make a list of its shortcomings with a couple of suggestions as to how such situations could be dealt with in the future. In fact, the European legislator might be required to amend the DRD or at least to provide some clarifications so as to render this instrument a more effective and efficient tax dispute resolution tool at the disposal of all Europ...