International Tax Arbitration

Abstract

It is agreed that the predominant aspect of arbitration isthe technical aspect the tax legislation is also technical interms of financial jurists it is not interdiction of internationaltax arbitration in international tax agreements thearbitration form is not determined and my obligation isoptional the necessity of adopting international tax arbitrationto resolve international tax disputes .The necessity ofconcluding bilateral fiscal agreements, especially betweenneighboring countries or countries linked to other countriesin commercial and investment relations, in order toavoid falling into international tax conflicts. We hope thatinternational organizations such as the United Nations andthe Organization for Economic Cooperation and Developmentin 25- 5 prepare and formulate international modelsof tax agreements that help get rid of the triple situation inimposing the tax and give one of the three conflicting countriesthe right to impose the tax.

Keywords

arbitration, tax.