Even in the event of an arbitration request, the EU review found that there could be many shortcomings in the system, including delays or lack of setting up the advisory committee and the lack of agreement on the appointment of the chairman of the advisory committee that delays or prevents the procedure. A workplace may depend on the provisions of a forced arbitration agreement. This leaves an employee with only the opportunity to accept the terms or refuse to take or keep a job. When a worker has been employed for several years and has recently been asked to sign a forced arbitration agreement, he has noticed a forced arbitration agreement in the boarding documentation of a new job, or thinks that they have reason to sue their employer, but are subject to a forced arbitration agreement, it is preferable that this employee consult an experienced lawyer to determine their rights and possibly negotiate a better agreement. The objective of BEPS 14 was to find solutions to remove barriers preventing countries from addressing contract disputes under the POP, including the absence of arbitration provisions in most contracts and the fact that, in some cases, access to POPs and arbitration may be denied. In its 2015 final report, “Dispute Resolution Mechanisms for the Application of Dispute Resolution Mechanisms” (final report), the OECD highlighted the fundamental importance of the map mechanism for the proper application and interpretation of tax treaties, the development of minimum standards for dispute resolution and a series of recommendations on best practices. Ideally, for both parties to maintain a valid and enforceable arbitration agreement under the terms of contract law, they should receive something valuable in exchange for something else of value. Not all courts force it. This article explains how these developments have addressed the common themes of access, management and implementation.
In view of the POP resolution, Part VI of the MLI (Articles 18-26) refers to the mandatory arbitration procedure for MAP files. At the time of the final report, several legal systems committed to implementing mandatory POPs arbitration procedures in their bilateral tax treaties. This section is practically optional. In view of these gaps in 2017, the Council of the EU has adopted the 2017/1852 Directive on tax conflict mechanisms in the EU, in order to enable a faster and more effective settlement of tax disputes between Member States. Under the Arbitration Directive, the procedure for submitting a case (called a “claim”) is similar to that of the arbitration agreement.