Das Spannungsverhältnis zwischen Schiedsverfahren in Steuersachen und einem Internationalen Steuergerichtshof

Despite a history of almost 100 years of modern bilateral double tax agreements and a closed system of allocation rules even today double tax conflicts are endemic in International Tax Law. The resolution of such disputes requires functioning conciliation procedures. In this study the author analyses mutual agreement and arbitration clauses that are currently used for the settlement of international tax disputes. A lack of mutual agreements, numerous pending cases and insufficiently applied arbitration clauses suggest institutional shortcomings.
Subsequently, the author examines potential measures for improving the legal protection in this field. By recourse to various instruments of International Law methods are identified in order to internationalise and institutionalise the resolution of double tax disputes and to integrate the procedure with domestic legal remedies. The proposed reforms are elaborated in a “Multilateral Treaty for the Resolution of Double Tax Disputes” in the annex.