OECD Arbitration in Tax Treaty Law

1. S. 636Introduction

While discussing tax dispute resolution mechanisms, literature often focuses only on the mutual agreement procedure (MAP) and arbitration. The discussion rarely reaches beyond the scope of mechanisms existing in double tax treaties (DTC).^, It is so despite the fact that both mechanisms, the MAP and arbitration, have been strongly criticized. They are seen as complicated processes, not transparent, time consuming, and even with unenforceable decisions depending on the countries involved.

In face of that, there is a growing interest in different types of dispute settlements other than those two. In particular, many look into so-called alternative dispute resolution (ADR) mechanisms that could be applied as a different way to reach a solution through participative and amicable ways to discuss the matter even if the decision (or conclusion) arising from such ADR mechanisms may be, as will be seen, not binding to the parties.

The aim of this thesis is to examine the ADR mechanisms that are available in various fields of law. In particular, the question is whether they could be of benefit for cross-border tax disputes.

With this in mind, first, this thesis defines the term of...