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"Tax Treaty Arbitration", Rust (2018)

“Tax Treaty Arbitration”

July 5-7, 2018, Rust (Burgenland), Austria

Organized by the Institute for Austrian and International Tax Law Vienna, in cooperation with the Doctoral Program for International Business Taxation.

The conference focuses on arbitration as a dispute resolution mechanism in international tax treaty practice. In a highly interactive environment, reporters from all over the world will share their experience on how the tax treaty dispute resolution mechanisms are implemented in their jurisdictions, what measures work in which contexts and what insights they can provide for other countries. The main focus of the discussions will be whether arbitration is an “answer” for solving tax treaty disputes and the effectiveness of Mutual Agreement Procedures or other alternative dispute resolution mechanisms in general. The national reporters will address the different procedural aspects of arbitration, the arbitration methods and decisions, and the relevant players in arbitration procedures. In addition, particular focus will be put on the relevance of the OECD Arbitration Model, the BEPS Project, the Multilateral Instrument and the EU Arbitration Convention with regard to arbitration provisions in bilateral tax treaties. Using the comparative approach in the analysis, we aim to provide the practical assessment of arbitration as a dispute resolution mechanism, its effectiveness and its expected practical impact in the future.

The conference will be held from the evening of Thursday, July 5, to the evening of Saturday, July 7, 2018, in Rust, Burgenland, at Seehotel www.seehotelrust.at .

Additionally we invite doctoral candidates in this field to apply for the doctorate workshop preceding the conference. The doctorate workshop will be held on Thursday July 5, from 15:00 to 18:00 in Rust. Transportation can be organized.