تطبيقات التحكيم الضريبي الدولي : دراسة على ضوء الاتفاقيات الدولية

الملخص EN

In view of the increasing importance of the arbitration system at the international and internal levels, and to confirm the desire of individuals to spread this system as the best way to resolve disputes by peaceful means, as well as the desire of countries to encourage investment, therefore the need arose for the existence of several types of arbitration to cover all disputes and individual options, on the one hand, arbitration may be Free, it may be institutional, it may be optional, it may be compulsory, and finally arbitration may be national and may be international, Tax arbitration can be divided into two types, namely, internal tax arbitration and international tax arbitration.

The first would be arbitration that takes place within the influence of the state and its geographical and legal borders in accordance with its sovereignty and tax policy.

As for the second, it is arbitration that states resort to among themselves on the basis of bilateral or international agreements in order to avoid disputes Double taxation between these countries, and both types have their specifics and scope of work, as well as each type of rulings, which differ according to the nature of this arbitration