A Look at Tax Arbitration

Comparison of Proposals in the Federal Senate, Provocations and Suggestions

Abstract

This article analyses and compares some of the main features of the bills of law, currently pending in the Federal Senate, that contain different mechanisms of tax arbitration and aim at introducing this alternative means of tax dispute resolution in Brazil. Based on the appraisal of (i) the adequate legal instruments for its institution; (ii) the timing to refer the tax controversy to arbitration; (iii) the tax matters to be decided by the arbitrators; (iv) the judicial control of the arbitration award; (v) the arbitration agreement in tax-related disputes; (vi) the legislation to be applied to tax arbitration on a supplementary basis; and (vii) some related issues to the previous ones, the article presents suggestions to improve those tax arbitration mechanisms and increase the access to tax justice in the country.