Arbitration in Tax Matters

Tax arbitration is already internationally accepted in the agreements against double taxation – cases of the MPA (mutual agreement procedure), BEPS Action 14 and APA (advanced pricing agreement) – and also in some countries’ internal law – such as Portugal. In the Brazilian law, after overcoming the fallacy that arbitration would violate the principle of […]

The advantages of choosing the proper arbitration chamber

The arbitration procedure is highly flexible and allows the parties to chose many procedural rules and determine specific deadline to each case. For this reason, the good development of the arbitral procedure depends on the choice of the applicable regulation, among other factors. By opting for an institutional arbitration, the parties decide to count on […]

For the sake of arbitration, the respective clause must be simple and complete

Agility, confidentiality, specialization, adaptability and internationality: these characteristics are frequently found in arbitration procedures, and they help to explain why this dispute resolution method has become so popular. However, the full use of these advantages depends on the choices made by the parties throughout the arbitration procedure, starting from the arbitration clause provided in the […]