Conference Materials
Selected tax treaty materials :

- The OECD approves the 2008 Update to the Model Tax Convention

- OECD : Improving the Resolution of Tax Treaty Disputes (Report adopted 30 January 2007)

- Bundesministerium der Finanzen : Merkblatt zum internationalen Verständigungs- und Schiedsverfahren auf dem Gebiet der Steuern vom Einkommen und vom Vermögen (in German)

- Bundesministerium der Finanzen : Zusatzabkommen zum DBA Frankreich vom 28. September 1989 (cf. art. 7) (in German and French)

- Bundesministerium der Finanzen : DBA Österreich vom 24. August 2000 (cf. art. 25) (in German)

- Bundesministerium der Finanzen : List of German Double Taxation Conventions

- US Internal Revenue Service : Protocol modifying certain provisions of the income tax treaty between the United States of America and the Federal Republic of Germany

- US Internal Revenue Service : US-Canada Tax Treaty Documents

- US Internal Revenue Service : US-Belgium Tax Treaty Documents

- US to Arbitrate Tax Disputes (International Tax Review 2007)

HM Revenue & Customs : UK-France Double Taxation Convention of 19 June 2008

- Deloitte : UK-Netherlands Double Taxation Convention of 26 September 2008 contains a mandatory arbitration provision

- European Commission : Convention 90/436/EEC on the elimination of double taxation in connection with the adjustment of profits of associated enterprises

- European Commission : Materials to the Convention 90/436/EEC

- ICC Policy Statement : Arbitration in International Tax Matters (2002)

Selected articles on tax treaty arbitration : 

- Chloe Burnett : International Tax Arbitration (SSRN)

- Marcus Desax : A Primer on Tax Treaty Arbitration Procedure (Transfer Pricing Review, Euromoney Yearbooks 2007/2008)

Marcus Desax / Marc Veit : Arbitration of Tax Treaty Disputes : The OECD Proposal (Arbitration International 2007)

- Ehab Farah : The OECD Proposal for Mandatory Arbitration in Tax Disputes (SSRN 2008)

- Arno E. Gildemeister : Arbitration of Tax Treaty Disputes - The 2008 OECD Model for income tax treaties will contain an arbitration clause (TDM 2007)

- Yitzhak Hadari : Compulsory Arbitration in International Transfer Pricing Disputes (2008)

- Lawrence M. Hill / Tamara Ashford : Baseball and Taxes: United States Makes Similar Agreements with France and Germany Detailing Mandatory Binding Arbitration Procedures for Unresolved Competent Authority Disputes

- Yoshihiro Masui : Treaty Arbitration from a Japanese Perspective (IBFD Bulletin 2004)

- Luis Roberto Lara Ramos : Proposal for an Arbitration Convention in Matters of Taxation Between Member Countries of the NAFTA (IFA Mexico 2006)

- Geoffrey S. Turner : Canada-U.S. Competent Authority MOU: First Steps to Mandatory Arbitration ? (Tax Notes International 2005)

Selected articles on tax matters in international investment arbitration : 

- Doak Bishop / Craig Miles / Roberto Aguirre Luzi : International Tax Arbitrations (Latin Lawyer vol. 5)

Richard Happ : Beilegung von Steuerstreitigkeiten zwischen Investoren und ausländischen Staaten durch Schiedsgerichte (IStR 2006) (in German)

- Karoline Kampermann : Aktuelle Entwicklungen im internationalen Investitionsschutzrecht mit Blick auf die staatliche Steuersouveränität (see Transnational Economic Law Research Center, 2006) (republished in Tietje, Christian (ed.),"International Investment, Protection and Arbitration - Theoretical and Practical Perspectives, Berlin 2008)

- Abba Kolo : Tax "Veto" as a Special Jurisdictional and Substantive Issue in Investor-State Arbitration: Need for Reassessment ? (forthcoming)

- Thomas Wälde / Abba Kolo : Investor-State Disputes: The Interface Between Treaty-Based International Investment Protection and Fiscal Sovereignty (Intertax 2007)

Non-exhaustive list of tax-related international investment cases (Feb 4th, 2009)

WTO and taxes

- Karoline Kampermann : Welthandelsrechtliche Aspekte der internationalen Besteuerung aus europäischer Perspektive (Transnational Economic Law Research Center, 2005) (in German)

- Non-exhaustive list of WTO and GATT cases on direct taxation (Feb 25th, 2009)

Other materials coming soon ...

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