Using arbitration to resolve international tax disputes is fast gaining ground, sparking many questions concerning the implementation of this dispute settlement technique.

An ICC-hosted conference in May aims to unravel some of the issues regarding the arbitral process by offering participants the chance to hear perspectives of prominent experts in the fields of international taxation and international arbitration.

"Time is ripe for arbitration," said Peter Baumgartner, Chairman of the ICC Commission on Taxation. "It took a long time to convince tax authorities that double taxation should be eliminated under tax treaties in all cases."

The one-day conference, entitled The Resolution of International Tax Disputes through Arbitration: Fundamental, practical and procedural issues, will focus on two areas.

A morning session – chaired by Mr Baumgartner – will address recent developments, current practice and envisaged changes in the field of tax dispute resolution. Presentations will be given by:

Mary Bennett, Head of Tax Treaty, Transfer Pricing & Financial Transactions Division, Centre for Tax Policy and Administration, OECD;

Robert Couzin, incoming Chairman, ICC Commission on Taxation; member, Permanent Scientific Committee, IFA;

Guy Gest, Professor, University Panthéon-Assas (Paris II), France;

Pierre Tercier, Professor of Law, University of Fribourg, Switzerland; Chairman, ICC International Court of Arbitration.

The session will be followed by a panel discussion moderated by David R. Tillinghast, former Chairman, Permanent Scientific Committee, IFA.

An afternoon panel discussion will be moderated by Professor of Law William W. Park, Boston University, US, who is recognized worldwide for his work in the field of international arbitration.

"The afternoon panel will address the practical aspects of arbitrating tax treaty disputes, looking at the way international fiscal law intersects with arbitral procedure", he said.

To demonstrate procedural and practical issues, a group of panellists will join Mr Park for a case study-based discussion.

Conference participants are encouraged to ask questions during interactive Q&A periods following both sessions. Closing remarks on the outlook for the future will be given by Jean-Pierre Le Gall, Professor Emeritus, University Panthéon-Assas (Paris II), France; Chairman, Permanent Scientific Committee, IFA

This conference is of particular interest to anyone involved in the arbitration of international tax disputes - including advisors, tax directors of international groups, arbitrators and party representatives – and anyone in charge of designing and applying arbitration clauses.

The Resolution of International Tax Disputes through Arbitration: Fundamental, practical and procedural issues will take place at the International Chamber of Commerce headquarters in Paris on Wednesday 3 May 2006.

Click here to view the full conference programme or to register online