Resumo

SALASSA BOIX, Rodolfo. The Application of the Alternative Methods for The Prevention and Resolution of Tax Disputes: An Analysis of the Current Argentinean Regulation. Bol. Mex. Der. Comp. [online]. 2020, vol.53, n.157, pp.301-332.  Epub 13-Dez-2021. ISSN 2448-4873.  https://doi.org/10.22201/iij.24484873e.2020.157.15233.

The paper is based on three key considerations: first, that tax conflicts are becoming more usual and that their non-resolution leads to undesirable consequences; secondly, that traditional mechanisms are not enough to avoid and solve them and, thirdly, that the principle of unavailability of tax credit is one of the main legal obstacles for applying alternative mechanisms. According to this, the purpose of this paper is to determine the possibility for applying alternative mechanisms of conflict prevention and resolution in the tax field and analyze their specific inclusion in the Argentine national tax law. Conclusions indicate that the principle of unavailability of tax credit does not impede the application of alternative mechanisms for tax disputes, although certain conditions must be respected, and that Argentine national tax law has been incorporating some alternative mechanisms, but many of them have not been implemented for the moment.

Palavras-chave : Alternative Dispute Resolution Mechanisms; Tax Disputes; Unavailability of tax Credit; Constitutional Tax Principles; Argentina.

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