The mutual agreement procedure and arbitration of double taxation disputes

It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) of transnational commercial enterprises. Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by all states, and private entities on the other, taxation disputes between such parties are not, on their face, easily susceptible to arbitration. This article analyzes two dispute settlement procedures-the OECD First Model Tax Convention and a similar EU Convention-with the exclusive focus on disputes relating to the imposition of double taxation. It will look at the ways in which state roles may vary under these procedures from assisting in the negotiation process to taking a part similar to, but with important differences from, diplomatic protection on behalf of an affected enterprise. The article will examine the situations under which the settlement procedure is required and/or available, how the procedures are triggered, the obligations and parts played by the parties, the means by which the disputes are resolved (from negotiations to tribunals) and the limitations of the procedures. Are they “taxpayer friendly”? As a result the reader may draw comparisons between the two procedures. Finally, the article will look at the proposed OECD Arbitration Clause which is intended to be incorporated into Article 25 of the OECD Model Tax Convention as well as how these mechanisms relate and/or conflict with bilateral tax treaties and the GATS.

The municipality and neighborhood associative entities in argentine cities: its resignification after the decentralization of the ‘80s A case study: The municipality of Río Cuarto and their neighborhood associations

In Argentina, the restructuring of the State initially raised as a public policy in the 1980s and in-depth in the ‘ 90s under the neoliberal model accentuated - between other processes, of the administrative  decentralization, which also resulted in new roles awarded to municipalities. That’s how various actors in society charged leadership. The local and urban were the subject of renewed interpretations,  scenarios where practices more fully participatory citizen could be settled. In the neighborhoods  of cities, grass-roots organizations cultivated his role as space intermediation. This article discusses  and reflects on these new roles that launched from the changes in articulation with the municipality  since the mid-’ 80s and ‘ 90s, and problematizes particularly about the contents and scope of participatory practices inside and outside of organizations of civil society in the neo-liberal situation.