Author(s) Lídia Margarida Barbosa Viana
Advisor(s) João Sérgio Ribeiro
Synopsis The main purpose of this thesis is to explain how the establishment of an International Tax Court could allow to overcome the problems and limitations of the Mutual Agreement Procedure, embodied in article 25. º of the OECD Model Tax Convention, in what concerns dispute resolution under Tax Treaties. The author will start by analysing the MAP, outlining both its advantages and disadvantages. Then, she will refer to the Arbitration procedure, foreseen in paragraph 5 of Article 25. º of the OECD Model Tax Convention. Subsequently, the role of the European Court of Justice and of the International Court of Justice will be looked at, as an extension of the Mutual Agreement Procedure, in connection with what some tax treaties have already conveyed. After that, the author will look at the position in favour of the establishment of an International Tax Court sustained by some authors. Finally, the idea of establishing an International Tax Court will be advocated, by defining its goals, its jurisdiction, its structure and operating mode, the coordination of actions with national and international partners, the advantages and disadvantages of establishing this kind of court, as well as the relationship with the States sovereignty over taxes. The author will conclude by suggesting that an International Tax Court should be created. The main reason for that will be the fact that it has the potential to be a new and more efficient means of solving dispute resolution under Tax Treaties and, therefore, an invaluable tool to overcome the problems and limitations of the Mutual Agreement Procedure, embodied in article 25. º of the OECD Model Tax Convention.
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