Reimagining Tax Treaty Dispute Resolution – Beyond MAP and Arbitration

Abstract

When applying a bilateral tax treaty. the contracting states sometimes find themselves at odds over the interpretation of certain terms within the treaty. This can lead to disputes over sovereignty and who gets to decide what those terms mean. In this Talking Points, Dr. Dhruv Janssen-Sanghavi reviews existing mechanisms for resolving those disputes, and suggests a novel path forward, a path that provides a new role for the judiciary.