The Changing Paradigm of International Tax Dispute Settlement: What Are the Promises and Challenges of Mandatory Arbitration for China?
| dc.contributor.author | Ji, Xueliang | |
| dc.date.accessioned | 2020-07-06T17:59:08Z | |
| dc.date.available | 2020-07-06T17:59:08Z | |
| dc.date.issued | 2020-07-01 | |
| dc.description | 38 pages | en_US |
| dc.description.abstract | Through comparing dispute resolution methods under bilateral investment treaties (BITs) and bilateral tax treaties, this Article critically discusses the advantages of incorporating mandatory arbitration in bilateral tax treaties and demonstrates that national sovereignty will not be decreased by it. As a result, the Article argues that it would, in fact, be beneficial for China to adopt the mandatory arbitration method, which would further strengthen the global reform initiated by the OECD. | en_US |
| dc.identifier.citation | 21 Or. Rev. Int'l L. 117 | en_US |
| dc.identifier.issn | 1543-9860 | |
| dc.identifier.uri | https://hdl.handle.net/1794/25392 | |
| dc.language.iso | en | en_US |
| dc.publisher | University of Oregon School of Law | en_US |
| dc.rights | All Rights Reserved. | en_US |
| dc.subject | International tax law | en_US |
| dc.subject | China | en_US |
| dc.subject | Dispute resolution | en_US |
| dc.title | The Changing Paradigm of International Tax Dispute Settlement: What Are the Promises and Challenges of Mandatory Arbitration for China? | en_US |
| dc.type | Article | en_US |