Tax Treaty Disputes: A Global Quantitative Analysis

Abstract

This chapter offers the first global quantitative analysis of tax treaty disputes emerging in the almost first 100 years of the international tax regime (ITR). The time and space dimensions of the analysis are as follows. The time dimension covers the era that ran from 1923 — when four economists produced the League of Nations’ Report on Double Taxation proposing a legal technology that is now encapsulated in the OECD Model Tax Convention on Income and on Capital (OECD MTC) — until 2015, when the G20 and the OECD published the Base Erosion and Profit Shifting 2015 Final Reports (BEPS Reports), which ‘represents the first substantial renovation of the international tax standards in almost a century’ (pre-BEPS Reports Era). The space dimension of this analysis covers the G20 countries.