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Yariv Brauner

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Yariv Brauner

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Yariv Brauner

The success of tax treaties must be partly attributed to their almost universal dispute resolution mechanism, known as the Mutual Agreement Procedure. Yet, the procedure has come under ample criticism due to a lack of finality, long duration, and scant taxpayer participation. Reform of the procedure through a complement of mandatory arbitration seemed to remedy these deficits but has not been widely adopted. This Chapter tracks the opposition to tax treaty arbitration, especially among developing countries, to a lack of trust in the international tax regime rather than to arbitration itself. It consequently presents a pathway to arbitration-based reform that should win legitimacy among all countries, including the developing economies.

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Edited by Yariv Brauner

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Edited by Yariv Brauner

Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
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Edited by Yariv Brauner and Miranda Stewart

Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax, law and development. Contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws affect and are affected by human economic development.
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Edited by Yariv Brauner and Miranda Stewart

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Edited by Yariv Brauner and Miranda Stewart

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Yariv Brauner and Miranda Stewart