Tribute

About Tribute


Tribute is an independent, permanent, international, expert facility for the resolution of tax disputes.

Tribute was initiated by a group of leading experts on international taxation, from various developed and developing countries. Their aim was to create a panel where disputing parties can obtain truly expert and balanced, and effective opinions on their disputes, and thereby contribute to wider trust and wider adoption of the instruments of tax arbitration and tax mediation.

Tribute is available to facilitate the resolution of any tax disputes arising under bilateral or multilateral tax treaties, investment or trade treaties, the European Arbitration Convention, domestic laws or contractual arrangements, wherever disputing parties have agreed so.

The facilities of Tribute are available to all States, and to all of their nationals or residents. The services Tribute offers are more specifically binding arbitration, as well as non-binding collaborative dispute resolution, including facilitated structured negotiations, facilitative or evaluative mediation, and non-binding expert determination.

Tribute works with any procedural rules for arbitrations as disputing parties may have agreed, such as the rules of the OECD or the United Nations sample mutual agreements, the rules of the European Arbitration Convention, or the UNCITRAL rules, and with any formats, whether short form approaches such as last best offer or baseball arbitration, or a fully fledged independent opinion approach.

Tribute avails of its own list of internationally recognised and impartial tax experts, diverse in professional background, area of expertise, nationality, culture, and gender, from which disputing parties may agree to select arbitrators or facilitators.

All Tribute arbitrations and mediations are administered by the Permanent Court of Arbitration of the Peace Palace in The Hague.

Tribute made its first public appearance in January 2015, through a submission to the OECD in response to the OECD Public Discussion Draft on BEPS Action 14 regarding dispute resolution. The full text of this submission can be read back here.


LATEST NEWS

Prominent Tribute experts will give presentations on the services and future ambitions of Tribute at a conference on November 20, 2015, held at the International Tax Centre of Leiden University, Netherlands.

The conference agenda and its registration details can be viewed here.


Tribute is governed by the Tribute Foundation. The Foundation is established under Dutch law, and its head quarters are located in The Hague, Netherlands (see our statutes here). It is registered at the Companies House of the Hague (Kamer van Koophandel 's-Gravenhage) under number KvK 64187527.

Tribute can be reached at: administration@tribute-arbitration.org