28 Apr 2020
Books/ Book Chapters
Tax Treaty Arbitration - Chile
Chapter by Rodrigo Polanco, Felipe Yáñez and Cristóbal Pérez in Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer and Alfred Storck (eds.), Tax Treaty Arbitration, published by IBFD (2020), pp. 187-203
This chapter deals with the current landscape of tax treaty disputes for Chile. The authors examine tax dispute resolutions under a Mutual Agreement Procedure (MAP), as well as the experience with arbitration in international tax disputes. It delves in the new framework for arbitration in tax treaty matters including its main players (Arbitrators, Competent Authorities, Taxpayers and their Advisers), the arbitral procedure, method and decision. A comparison with investor-state dispute settlement mechanism and an outlook of the future of arbitration in tax matters is also provided.