The Internationalization of Tax Disputes Issues and Options of a Standing International Tax Court

Authors

• Xueliang Ji, University of Macau

Abstract

With the growing criticisms on the traditional investor-state arbitration mechanism, the European Union has proposed an innovative provision named the Investment Court System ICS, and it has introduced it in some significant bilateral investment treaties, like Comprehensive Economic and Trade Agreement CETA and Transatlantic Trade and Investment Partnership TTIP. In the meantime, as taxation is a component of the investment polies, the protection of the rights enjoyed by the foreign taxpayers matters as well. However, the current tax related dispute settlement methods also have several defects. This article attempts to incorporate the ICS in resolving tax related disputes and taking it one step further: creating an international taxation court. With the analysis of the merits of ICS, the international taxation court in addition to the advantages of ICS can have a promising future.

Disciplines

Comparative and Foreign Law | Dispute Resolution and Arbitration | International Law | Law | Taxation-Transnational

Recommended Citation

Xueliang Ji, The Internationalization of Tax Disputes Issues and Options of a Standing International Tax Court, 2 Cardozo Int’l & Compar. L. Rev. 437 (2019).
Available at: https://larc.cardozo.yu.edu/ciclr/vol2/iss2/4