The first research papers produced under the project “Tax Arbitration in the European Union” have been published. They appear in Volume 92, Issue 3 of Arbitration: The International Journal of Arbitration, Mediation and Dispute Management, now available on Kluwer Law Online and Kluwer Arbitration.
The issue contains ten contributions on current questions in international dispute resolution, including mediation, settlement agreements, tax dispute resolution and free zone arbitration. A central part of the issue is a series of seven papers on tax arbitration. They were written as part of the project carried out by the Centre for Comparative Private Law at the Institute of Law Studies of the Polish Academy of Sciences.
Together, the seven papers provide a comparative study of tax arbitration and other alternative ways of resolving tax disputes. They cover:
- The Portuguese tax arbitration model
- National approaches to tax arbitration across Europe;
- The wider EU legal framework; and
- The relationship between tax arbitration and investor–State dispute settlement.
Publishing the whole series in a single issue gives readers a broad view of an area where arbitration, public law and cross-border dispute resolution increasingly meet.
We would like to thank Professor Stacie Strong, the Chartered Institute of Arbitrators, editorial team of the journal Arbitration: The International Journal of Arbitration, Mediation and Dispute Management, and all the authors who contributed to this issue.
The issue is available on Kluwer Law Online and, for subscribers, on Kluwer Arbitration. The articles are available in open access here:
The second part of the academic articles on the Polish perspective on tax arbitration is scheduled for publication in the forthcoming issue of the academic journal Studia Iuridica.
