Tax Treaty Arbitration: An Unacceptable Surrender of National Sovereignty or an Expression of Sovereign Power?

Puntos clave

• Tax treaty arbitration raises critical questions about the balance of power between nations and their sovereignty.
• The analysis highlights that while it may seem like a loss of sovereignty, it can also be viewed as an exercise of sovereign power through international cooperation.
• Dispute resolution through tax treaties can lead to fair outcomes, benefiting both countries involved in bilateral agreements.
• The implications of these treaties indicate a growing complexity in international law and domestic governance.