الف- فارسی
قوانین
- قانون اساسی جمهوری اسلامی ایران.
- قانون مدنی ایران.
مقاله‌ها
- اسدزاده، وحید، سید قاسم زمانی، ولی رستمی، «شیوه‌های حل و فصل اختلاف مالیاتی در حقوق بین‌الملل»، پژوهشنامه مالیات، شماره ۳۷، مسلسل ۸۵، (۱۳۹۷).
- دست افکن، ریحانه، «امکان سنجی استفاده از داوری در حل و فصل اختلافات مالیاتی بین‌المللی»، پژوهشنامه مالیات، شماره ۳۲، مسلسل ۸۰، (۱۳۹۵).
- مقصودی، رضا، «سوء اسـتفاده از حـق در حقوق بین‌الملل خصوصی»، فصلنامه پژوهش حقوق خصوصی، سال چهارم، شماره دوازده (۱۳۹۴).
- وکیلیان، حسن، نعیم نوربخش، جاوید لکناهور، «داوری‌پذیری اختلافات مالیاتی بین‌المللی»، فصلنامه پژوهش حقوق عمومی، سال ۱۸، شماره ۴۵ ، (۱۳۹۶).
ب- انگلیسی
Books
- Altman, Zvi D., Dispute Resolution under Tax Treaties (The Netherlands, IBFD Publication, 1st, 2005).
- Avi-Yonah, Reuven, Nicola Sartori and Omri Marian, Global Perspectives on Income Taxation Law (Oxford University Press, 2011).
- Baker, Philip & Pistone, Pasquale, The Practical Protection of Taxpayers’ Fundamental Rights, Vol. 100b (Cahiers de Droit Fiscal International, 2015).
- Baker, Philp & Bobbett, Catherine (eds,) Tax Polymath: A Life in International Taxation, Essay in Honour of John F. Avery Jones (IBFD, 2010).
- Elliffe, Craig International and Cross-Border Taxation in New Zealand (Thomson Reuters, 1st, 2015).
- Fossati, Amedeo and Panella, Giorgio (eds), Fiscal Federalism in the European Union (Taylor & Francis e-Library, 2005).
- Moses, Margaret, The Principles and Practice of International Commercial Arbitration (1st ed., Cambridge University Press 2008).
- Poudret, Jean-Francois and Besson, Sebastian, Comparative Law of International Arbitration (Sweet and Maxwell, 2nd ed, 2007).
- Redfern, Alan & Martin Hunter, Law and Practice of International Commercial Arbitration (Sweet and Maxwell, 4th ed, 2004).
- Smith, Adam, The Wealth of Nations (1776), Electronic Copy is available at: https://www.ibiblio.org/ml/libri/s/SmithA_WealthNations_p.pdf (Last accessed 20 October 2020).
- Spies, Karoline and Petruzz, Raffaele, Tax Policy Challenges in the 21st Century (Linde Verlag GmbH, 2014).
- Varady, Tibor, et al, International Commercial Arbitration: A Transnational Perspective (Thomson West, 3rd ed, 2006).
Articles
- Aksen, Gerald, “Ad Hoc versus Institutional Arbitration”, ICC International Court of Arbitration Bulletin, No. 2, (1991).
- Ault, Hugh & Sasseville, Jacques, “2008 OECD Model: The New Arbitration Provision”, Bulletin for International Taxation, Vol. 63, No. 5, (2009).
- Bertolini, Michelle & Weaver, Pamela, “Mandatory Arbitration within Tax Treaties: A Need for a Coherent International Standard”, American Taxation Association (ATA) Journal of Legal Tax Research, Vol. 11, No. 2, (2013).
- Burns, Lee “Role & Value of Double Tax Agreements in the Pacific Environment” (Paper presented at the 6th Annual Conference of the Pacific Islands Tax Administrators Association, Nuku'alofa, Tonga, 8-10 September 2009).
- Daurer, Veronika & Krever, Richard “Choosing between the UN and OECD Tax Policy Models: An African Case Study”, African Journal of International and Comparative Law, Vol. 22, No. 1, (2014).
- Ganguly, Maya, “Tribunal and Taxation: An Investigation of Arbitration in Recent US Tax Conventions”, Wisconsin International Law Journal, No. 29, (2012).
- Green, Robert A, “Antilegalistic Approaches to Resolving Disputes Between Governments: A Comparison of the International Tax and Trade Regimes”, Yale Journal of International Law, Vol. 23, No. 1, (1998).
- Irish, Charles R. “Private and Public Dispute Resolution in International Taxation”, Contemporary Asia Arbitration Journal, Vol. 4, No. 2, (2011).
- Kwatra, G. K. “Arbitration in International Tax Disputes: A New Approach”, Journal of International Arbitration, 5, (1988).
- Maktouf, Lotfi “Resolving International Tax Disputes Through Arbitration”, Arbitration International Law, No. 4, (1988).
- McLaren, John, “The OECD’s Harmful Tax Competition Project: Is It International Tax Law?”, Australian Tax Forum, Vol. 24, No. 3, (2009).
- Nakayama, Kiyoshi, “Resolution of Tax Disputes in Japan”, Bulletin for International Taxation, Vol. 61, No. 9 and 10, (2007).
- Pit, Harm Mark, “Arbitration under the OECD Model Convention: Follow-up under Double Tax Conventions: An Evaluation”, Intertax, Vol. 42, No. 6 and 7, (2014).
- Salehifar, Alireza, “The Role of the OECD in the Current International Tax Law: Voluntary or ‘Obligatory’?” Vol. 10, No. 1, Journal of the Australasian Tax Teachers’ Association, (2015).
- Salehifar, Alireza, “Rethinking the Role of Arbitration in International Tax Treaties”, Journal of International Arbitration (Kluwer Law International) Volume 37, Issue 1, (2020).
Conventions, Model Conventions and Guidelines
- Agreement between the British Government and the Government of the Irish Free State in Respect of Double Taxation Tax, Article 7, (14 April 1926).
- Convention for the Purpose of Avoiding Double Taxation between Austria, Hungary, Italy, Poland, Romania and the Kingdom of the Serbs, Croats and Slovenes, Rome, Italy, (6 April 1922).
- The Model Tax Convention of the Organisation for Economic Co-operation and Development on Income and on Capital, (OECD Model Tax Convention 2017).
- The United Nations Convention on the Recognition and Enforcement of Foreign Arbitral Awards), Tthe New York Convention 1958).
- The United Nations Guide to the Mutual Agreement Procedure under Tax Treaties (The UN Guide 2014).
- The United Nations Model Double Taxation Convention between Developed and Developing Countries (UN Model Tax Convention 2017).
- The Vienna Convention on the Law of Treaties (VCLT Convention 1969).
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