The ETICCs group, under the direction of Professor García Prats and the coordination of Professor Pedrosa López, has published the collective workEl arbitraje en materia tributaria (Arbitration in tax matters), in the prestigious Tirant lo Blanch publishing house.
Arbitration has been proposed in various areas of the tax system as the appropriate mechanism to resolve the numerous and diverse conflicts arising from the application of increasingly complex tax rules, as well as the various conflicts that may arise from the simultaneous application of national, international and supranational tax rules by several jurisdictions. However, this should not obscure the multiple challenges posed by the incorporation of different tax dispute resolution mechanisms into legal systems.
This book examines, from an international, European and Spanish perspective, the main legislative proposals on tax arbitration in order to ensure effective and efficient dispute resolution. This book will be of interest to tax practitioners and academics wishing to understand the legal framework for alternative tax dispute resolution.
