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Baseball playbook - MLI, MAP and mandatory binding arbitration paper

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Published on 11 Nov 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • how arbitration works, with a focus on the final offer model adopted under most of Australia's DTAs, also known as the 'baseball' model
  • how taxpayers get to arbitration, and whether the prospect of arbitration can be expected to affect MAP
  • the tensions and complex decision making required in balancing domestic procedures for resolution with resolution achieved through MAP or arbitration
  • international experiences in tax arbitration.

Author profile

Martin Fry FTI
Martin has been a Partner in the Allens Tax Group for 20 years and in that time has been extensively involved in advising resource companies, infrastructure projects, banks and IP intensive businesses. In recent years he has focused on contentious cross border issues, both from a litigation perspective and in alternative dispute resolution. - Current at 30 November 2020
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This was presented at 2020 National Resources Tax Conference Online .

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Baseball playbook - MLI, MAP and mandatory binding arbitration

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