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Taxation --- Double taxation --- Dispute resolution (Law) --- Tax administration and procedure --- Law and legislation --- ADR (Dispute resolution) --- Alternative dispute resolution --- Appropriate dispute resolution --- Collaborative law --- Conflict resolution --- Dispute processing --- Dispute settlement --- Justice, Administration of --- Mediation --- Neighborhood justice centers --- Third parties (Law)

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La mejora de los mecanismos de resolución de controversias es uno de los aspectos clave de las actuaciones e iniciativas acometidas para abordar los problemas BEPS. Las medidas desarrolladas en el marco de esta acción del Proyecto BEPS, comprendidas también en el presente informe, apuntan a minimizar los riesgos de incertidumbre y doble imposición involuntaria, velando por la aplicación coherente y adecuada de los convenios fiscales, así como  por la oportuna y efectiva resolución de controversias en lo que se refiere a su interpretación o aplicación a través del procedimiento amistoso. Los distintos países han dado luz verde a cambios sustanciales en sus respectivas actitudes frente a la solución de controversias, hecho que se plasma fundamentalmente en el desarrollo de un estándar básico en lo referente a la resolución de conflictos de interpretación o aplicación de los convenios, habiéndose comprometido a su rápida aplicación y -a garantizar su efectiva implementación mediante la puesta en marcha de un sólido mecanismo de supervisión inter pares. Por otra parte, un gran número de países ha manifestado su compromiso de establecer procedimientos de resolución de controversias con carácter preceptivo y vinculante en sus convenios fiscales bilaterales, tales como el arbitraje, en tanto que mecanismo que garantiza la resolución de conflictos en la interpretación y/o aplicación de convenios en un plazo determinado.

Taxation. --- Double taxation. --- Dispute resolution (Law) --- ADR (Dispute resolution) --- Alternative dispute resolution --- Appropriate dispute resolution --- Collaborative law --- Conflict resolution --- Dispute processing --- Dispute settlement --- Justice, Administration of --- Mediation --- Neighborhood justice centers --- Third parties (Law) --- Double taxation --- International taxation (Double taxation) --- Taxation, Double --- Taxation --- Conflict of laws --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Law and legislation

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This publication presents four studies which represent recent core work of the OECD Investment Committee. The first study, "Transparency and Third Party Participation in Investor-to-State Dispute Settlement ," aims to enhance understanding of the role of transparency and third party participation in investor-state dispute settlement procedures. It examines the current rules, steps taken to improve transparency, and the perceived advantages as well as the challenges of additional transparency.  Two other studies touch upon two of the most frequently contested provisions in investor-state arbitration. "Fair and Equitable Treatment Standard in International Investment Law" clarifies the concept, based on jurisprudence and state practice. "‘Indirect Expropriation’ and the ‘Right to Regulate’ in International Investment Law" identifies the main criteria found in investment agreements and used by tribunals to articulate the difference between the two concepts.  The final paper looks at most favoured nation treatment.

Investments, Foreign --- International commercial arbitration. --- Dispute resolution (Law) --- Law and legislation. --- ADR (Dispute resolution) --- Alternative dispute resolution --- Appropriate dispute resolution --- Collaborative law --- Conflict resolution --- Dispute processing --- Dispute settlement --- Arbitration and award, International --- Commercial arbitration, International --- International arbitration and award --- International commercial arbitration --- Law and legislation --- Justice, Administration of --- Mediation --- Neighborhood justice centers --- Third parties (Law) --- Arbitration and award --- Conflict of laws

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Aux termes de l'Action 14, les juridictions se sont engagées à mettre en œuvre un standard minimum afin d’améliorer l'efficacité et l’efficience de la procédure amiable (PA). La PA est prévue à l'article 25 du modèle de convention fiscale de l'OCDE et engage les pays à s'efforcer de résoudre les différends relatifs à l'interprétation et à l'application des conventions fiscales. Le Standard Minimum de l’Action 14 a été traduit en termes de référence précis, et une méthodologie a été établie pour le processus d’examen par les pairs et de suivi de cet examen. Le processus d'examen par les pairs se déroule en deux phrases. La première phase consiste à évaluer les juridictions par rapport aux termes de référence du standard minimum, selon un calendrier d'examen convenu. La seconde phase procède au suivi des recommandations formulées dans le rapport d'examen par les pairs de phase 1 des juridictions. Le présent rapport reflète les résultats de l'évaluation par les pairs de phase 1 de la mise en œuvre du Standard Minimum de l'Action 14 par la France.

Taxation. --- Dispute resolution (Law) --- ADR (Dispute resolution) --- Alternative dispute resolution --- Appropriate dispute resolution --- Collaborative law --- Conflict resolution --- Dispute processing --- Dispute settlement --- Justice, Administration of --- Mediation --- Neighborhood justice centers --- Third parties (Law) --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue

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"Antiquity is often utilized as a reference to provide a historical dimension for contemporary phenomena. This also holds true for the prevailing scientific discourse on alternative or adequate remedies of dispute resolution. In this context, historical perspectives seem to be in vogue as narratives to legitimize one or another role model, whereas studies on practical examples from ancient legal orders tend not to be given serious consideration in the current debate.Just as in the case of contemporary legal research, ancient legal history also distinguishes litigation at court from other mechanisms of conflict resolution. Nevertheless, where do the boundaries of judicial and extra-judicial mechanisms of dispute resolution lie within the framework of ancient societies? Are they alternatives in a narrower sense? Is there evidence for concerning the reason there was no (or at least no exclusive) judicial decision? This volume offers a selection of studies of pertinent illustrative material pertaining to these questions. While the relevant sources stemming from the prehistorical period, the Ancient Near East, Hellenistic Egypt and Classical Roman law may vary greatly, this just serves to widen our perspective on ancient times.Heidi Peter-Röcher focuses on strategies of conflict resolution in prehistoric times corresponding to different forms of violence. Hans Neumann, Susanne Paulus, Lena Fijałkowska and Alessandro Hirata delve into case studies situated in the Ancient Near East from Sumerian to Neo-Babylonian times. Three other contributions examine Graeco-Roman Antiquity: Marc Depauw considers non-Greek, i.e., demotic, material from a Hellenistic kingdom, Anna Seelentag embraces the phenomenon of public clamour in the Roman Republic, and Christine Lehne-Gstreinthaler provides a fresh look at the classical arbitration from the perspective of ancient legal history."

Ancient history: to c 500 CE --- Legal history --- Law, Ancient. --- Dispute resolution (Law) --- History. --- ADR (Dispute resolution) --- Alternative dispute resolution --- Appropriate dispute resolution --- Collaborative law --- Conflict resolution --- Dispute processing --- Dispute settlement --- Justice, Administration of --- Mediation --- Neighborhood justice centers --- Third parties (Law) --- Ancient law --- Roman Law --- Papyrology --- Arbitration --- Legal History --- Prehistory --- Ancient Near East --- Settlement (Law) --- Antiquity --- Litigation (Law) --- Alternative Dispute Resolution (ADR)