Foundation for International Tax Dispute Resolution


Need for more academic research

Tribute encourages any seriously interested academics, globally, to research and publish on any aspects of international tax disputes, their causes, their impact, their prevention or their resolution, and supports their efforts in whichever manner and with whichever means it can. Research may be from any angle, not only legal, but also, for instance, policy, economic, accountancy, or administrative.

Raising stakeholder awareness and interest

At present, awareness in particular of mechanisms of out-of-court resolution of cross-border or treaty tax disputes is only thinly spread, among governments, policymakers, practitioners, and arbitration institutes alike. Dispute resolution has arguably been the most neglected area in international taxation. The OECD and United Nations Model Double Taxation Conventions, for instance, do not even mention the term ‘dispute’ in any of their provisions, and rarely in their Commentaries.

Creating greater awareness and interest is a first step on the way to improvement of  international tax dispute resolution, next to gaining more practical experience with various mechanisms and building wider trust in using them. Academics, through their expertise, neutrality and independence, can, and should, play a major role to this effect.

Tribute’s own academic output

Tribute made itself substantial contributions to the negotiation and drafting processes of the EU Council Directive (2017/1852) on tax dispute resolution mechanisms, and the arbitration piece under the Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting (MLI) – see at Library. Tribute was the first to develop a draft three-party agreement between disputing governments and taxpayers concerned providing for mediation in tax treaty disputes. Tribute will continue to from time to time produce this kind of academic output, as one of hopefully many and diverse voices in the debate.

Tribute Community

One, and most important way for academics to engage in the work on improvement of international tax dispute resolution is by joining the Tribute Community. Through the Community, academics can share research results or views in a free and constructive manner, not only with other academics, but also with professionals, officials of governments or international organizations, business representatives, and, of course, arbitrators or mediators, each bringing their own, specific perspectives.

Presentations, lectures, and joint educational programs

Academics are most welcome to give presentations at the events Tribute occasionally hosts, and in fact are regularly invited there.

Likewise, Tribute experts are available to give lectures or presentations at academic institutions at their invitation, as they have so far done numerous times and at numerous locations.

Tribute is also interested and available to cooperate with academic institutions for purposes of setting up educational programs in international tax dispute resolution, and participate in such programs on a more permanent basis through lecturing by qualified Tribute experts.

Finally, Tribute is available for individual PhD or other academic researchers to assist them with any expert advice or information they may wish to benefit from.


Tribute can help academics seeking wider, public coverage for their writings, either by digital means or in print, through Tribute’s own resources or its contacts with major global and regional publishing houses.

Academics interested in receiving regular updates from Tribute on news, events or other relevant developments, are kindly asked to register here.

Register your interest now