The Latin American Opposition to Mandatory Arbitration in Tax Treaties Origins, the Calvo Doctrine, and a Reappraisal

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Yariv Brauner


The international tax regime has recently made large strides toward a reform of its dispute resolution mechanism. Long-anticipated, mandatory tax treaty arbitration is finally gaining legitimacy beyond limited use by a few countries. Yet, the opposition to international arbitration among developing countries, led by Latin American countries, has not waned. This Article tracks this opposition to its origins and argues that it is misguided in the case of tax treaty arbitration, which such countries should rather generally support.

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Author Biography

Yariv Brauner

Hugh Culverhouse Eminent Scholar Chair in Taxation and Professor of Law, Levin College of Law, University of Florida