Mandatory Arbitration

 

Germany

A Protocol modifying certain provisions of the income tax treaty between the United States of America (U.S.) and the Federal Republic of Germany (Germany) came into force on December 28, 2007. Among other things, the Protocol modifies Article 25 (Mutual Agreement Procedure) to provide for mandatory arbitration of certain cases in the mutual agreement procedure (MAP).

The competent authorities of the U.S. and Germany signed an arrangement regarding the application of the arbitration procedure. The purpose of the arrangement is to provide guidance under which the U.S.- German arbitration procedure will operate.

U.S./Germany Tax Treaty Modified to Include Mandatory Arbitration in Certain Circumstances

Arbitration Board Operating Guidelines (PDF) PDF

Memorandum of Understanding between the U.S. and Germany

Germany -- Tax Treaty Documents

Competent Authority Arrangements

 

Belgium

U.S./Belgium Tax Treaty Modified to Include Mandatory Arbitration in Certain Circumstances

Belgium - Tax Treaty Documents

Competent Authority Arrangements

Memorandum of Understanding between the U.S. and Belgium

Arbitration Board Operating Guidelines

 

Canada

Memorandum of Understanding Between the Competent Authorities of Canada and The United States of America PDF

Arbitration Board Operating Guidelines PDF

Canada – Tax Treaty Documents

Competent Authority Arrangements

 

France

Competent Authority Arrangements

United States - France Arbitration Board Operating Guidelines

U.S./France Tax Treaty Protocol (2009) to Include Mandatory Arbitration in Certain Circumstances PDF

U.S./France Memorandum of Understanding accompanying 2009 Protocol PDF

U.S. Technical Explanation to 2009 U.S./France Protocol PDF

 

Japan

Japan – Tax Treaty Documents
Competent Authority Arrangements

 

Spain

Spain – Tax Treaty Documents
Competent Authority Arrangements

 

Switzerland

The Competent Authorities of the United States and Switzerland signed an implementing arrangement on July 28, 2020 regarding the mandatory binding arbitration process for certain cases in the mutual agreement procedure set forth in the 2009 Protocol and related Exchange of Notes amending the United States -Switzerland Income Tax Convention.  The Protocol entered into force on September 20, 2019.  The purpose of the arrangement is to provide guidance under which the U.S. – Switzerland arbitration procedure will operate.  Guidance for operations of the arbitration panel is included in this arrangement rather than as a separate set of panel guidelines.  

Implementing Arrangement Regarding Paragraphs 6 and 7 of Article 25 of the Convention between the United States of America and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on Income PDF
 
Switzerland – Tax Treaty Documents
Competent Authority Arrangements