Important functions for courts, tribunals, and arbitration institutes
Courts, tribunals and arbitration institutes may fullfil important functions in processes of out-of-court resolution of international tax disputes, in particular where it comes to appointing arbitrators, mediators or facilitators, or expert witnesses.
Selection of arbitrators, mediators, or expert witnesses
For instance, domestic courts or bodies especially designated for the purpose may, under EU Council Directive (2017/1852) on tax dispute resolution mechanisms, be tasked with selecting and appointing arbitrators where disputing governments fail to appoint themselves.
Arbitration institutes may be tasked with selecting and appointing arbitrators in, for instance, investor-state (ISDS) or commercial disputes by agreement between disputing parties, either in cases where parties fail to appoint themselves, or as general rule, as a matter of institutionalization. Likewise, arbitration institutes may be tasked with selecting and appointing mediators or facilitators, for purposes of conciliation or mediation processes which disputing parties may seek from them.
Domestic courts or tribunals may occasionally wish to advise disputing parties to seek arbitration, conciliation or mediation in stead of further pursuing litigation, and select arbitrators, mediators or facilitators to recommend to parties.
Further, courts, tribunals, or arbitration institutes, on behalf of arbitral panels they are supporting, may seek expert witnesses to assist them as amicus curiae, in written or oral proceedings.
Tribute, from its wide and diverse Tribute list of experts, can advice courts, tribunals or arbitration institutes on the choice of arbitrators, mediators or facilitators, or expert witnesses best qualified for the particulars of disputes in hand, and suggest candidates.
Tribute cooperations with arbitration institutes
Tribute maintains relations with several arbitration institutes, including at present the Permanent Court of Arbitration (PCA) at the Peace Palace in The Hague, Netherlands, and the Centro de Arbitraje y Conciliación (CAC) in Bogota, Colombia. Tribute seeks similar cooperations with more established arbitration institutes elsewhere.
Such cooperations would typically cover, from the Tribute side, availing qualified experts from the Tribute list for incorporation in arbitration institutes’ own lists. Also, Tribute would provide advice or training on how to best use arbitration, conciliation or mediation mechanisms in international tax disputes, and on relevant procedural rules and their interpretation and application in practice, as well as public presentations. Arbitration institutes, on their turn, would support the administration of the various dispute resolution processes with their specific expertise and facilities.
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