En defensa del arbitraje internacional en materia tributariauna propuesta para los países latinoamericanos

Résumé

The dissertation proposes the adoption of a clause that considers international tax arbitration as a complementary mechanism to mutual agreements procedure on double taxation agreements signed by Latin American countries (so-called AI-PA ). To that end, it suggests hosting Article 25 as well as the model of arbitration proceedings included in the OECD MC 2008 version.If the decision is to try communitarian instruments to promote arbitration in tax matters contained within the Andean Community of Nations, the dissertation recommends developing a new model of double taxation agreement, annexed to the recently adopted Decision 578, which includes the procedure PA-AI. Another option posed is to solve doctrinal uncertainty regarding the competence of the Andean Court of Justice in order to, resolute disputes on double taxation, by means of its arbitration function.For the proper implementation and effectiveness of existing protocols in Mercosur that allow the use of arbitration to resolve tax disputes, the dissertation suggests solving constitutional restrictions on some member countries.To support and defend the above proposals, the paper makes a thorough study of existing procedures for resolving international tax disputes in bilateral agreements of double taxation in the Latin American and European Community law. It also analyzes the resistance of the traditional doctrines against the figure of the international tax arbitration as well as their virtues. Finally, the document assesses the main shortcomings of the mutual agreements procedure with proposals for improvement.