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.

Examples of chapter 11 NAFTA disputes, a trade-investment-environment experience

--

Colombia - Oposición, competencia electoral y reformas para la paz en Colombia

Los problemas que enfrenta la oposición parlamentaria en Colombia requieren un enfoque sistémico en su solución que supere la perspectiva tradicional limitada a la discusión de un estatuto. Para una propuesta de reforma política es necesario evaluar los elementos que componen el sistema político, entendiendo que esos elementos están interactuando permanentemente entre ellos, demarcando el escenario de la competencia partidista, y que sus efectos estimulan u obstaculizan el funcionamiento de la oposición. Un contexto político que facilite la oposición parlamentaria y el esquema gobierno–oposición es más apropiado para el funcionamiento de partidos minoritarios y para el tránsito de organizaciones armadas que quieran pasar a la vida civil. Ninguna organización insurgente, a menos que militarmente esté derrotada, querrá desmovilizarse para tener una efímera participación en política.-----The problems faced by parliamentary opposition in Colombia need a systemic approach to go beyond the old outlook whereby all disputes are short-sightedly restricted to one statute. In order to consider a plausible political reform, it is first necessary to properly assess the elements that make up the current political system, under the assumption that they permanently interact with each other and mark out the arena where political parties compete; the effects of such competition either encourage or hinder the opposition’s action. A political context where parliamentary opposition and the government-opposition scheme are fostered is much more appropriate for minority parties and for the transition of armed groups into civil society. No insurgent group (unless militarily defeated) will ever demobilize only to play an ephemeral political role.

Financial protection for the poor in Colombia: the effects of a subsidized health insurance scheme

Financial protection is one of the objectives of health systems, which protects poor households from falling into poverty as a result of health care related expenses. Expanding prepayment schemes to the poor is difficult in developing countries because labor is largely informal. Providing health care free-at-point-of-service does not adequately target spending on the poorest, but occupation- or community-based schemes have also inherent limitations to achieve universal coverage. Colombia adopted a government-subsidized health insurance scheme (SHI) strategy. The political debate about increasing SHI enrollment needs evidence about the effectiveness of this scheme regarding financial protection. This study runs a four-part model to estimate the effect of SHI on out-of-pocket expenses by the poor that are currently uninsured, if they were enrolled in the SHI. The results show a 43% and 50% reduction in expenses at Bogotá and national level respectively, which confirms the effectiveness of SHI as a financial protection tool.