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David Rosenbloom Comments on Proposed Improvements to Treaty Dispute Resolution Process

December 19, 2014, Worldwide Tax Daily

Caplin & Drysdale's H. David Rosenbloom commented on a recent discussion draft released by the OECD, which proposes various measures for improving the treaty mutual agreement procedure (MAP) process. For the complete article, please visit Worldwide Tax Daily's website (subscription required).

Excerpt taken from the article "OECD Proposes Improvements to Treaty Dispute Resolution Process" by Kristen A. Parillo for Worldwide Tax Daily.

The draft points out that there's no consensus on moving toward universal mandatory binding arbitration because of the concern some countries have that adding arbitration provisions to their bilateral tax treaties would threaten their sovereign right to decide MAP cases. The draft also notes that practical issues, such as setting the conditions for arbitration, appointing arbitrators, ensuring confidentiality, and the significant costs of administering arbitration, have prevented some countries from embracing arbitration.


H. David Rosenbloom of Caplin & Drysdale said much can be learned from the U.S. experience of including mandatory binding arbitration provisions in tax treaties, particularly because the United States has actually convened arbitration proceedings. "Our achievements in that regard deserve widespread attention," he said.


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