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NRTC - Part 8B: Baseball Playbook - MLI, MAP and mandatory binding arbitration

Wednesday, 25 November 2020 - 1:10 PM to
2:10 PM

Registration Time:

Member Price: $75.00

Non Member Price: $95.00

CPD hours:1.00

The adoption of the Multilateral Instrument means that for many of Australia's Double Tax Agreements there is now a pathway to mandatory binding arbitration as a means of resolving double taxation between Australia and foreign revenue authorities.

In this session Martin will address:

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