Appointment of arbitrators establishes multi-member tax arbitration panels with national appointments, impartiality requirements and OECD fallback. Article 20 mandates that arbitration panels consist of three members with international tax expertise, each Contracting Jurisdiction appointing one member and the two appointees selecting a Chair who is not a national or resident of either jurisdiction. Members must be impartial and independent of the competent authorities, tax administrations, ministries of finance, and affected parties at appointment and throughout proceedings. If a competent authority fails to appoint a member, or the two initial members fail to appoint a Chair within the prescribed timeframes, the highest ranking official of the OECD Centre for Tax Policy and Administration who is not a national of either jurisdiction shall make the appointment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appointment of arbitrators establishes multi-member tax arbitration panels with national appointments, impartiality requirements and OECD fallback.
Article 20 mandates that arbitration panels consist of three members with international tax expertise, each Contracting Jurisdiction appointing one member and the two appointees selecting a Chair who is not a national or resident of either jurisdiction. Members must be impartial and independent of the competent authorities, tax administrations, ministries of finance, and affected parties at appointment and throughout proceedings. If a competent authority fails to appoint a member, or the two initial members fail to appoint a Chair within the prescribed timeframes, the highest ranking official of the OECD Centre for Tax Policy and Administration who is not a national of either jurisdiction shall make the appointment.
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