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.
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