Introduction

The general practice is that the liability of VAT and its recovery is a direct matter between the arbitrator and parties; the arbitral institution, if any, is generally not involved. The legal position in Europe is, absent any specific national exemption, arbitrator's remuneration is subject to VAT duty, levied generally on the basis of the arbitrator's general residence. Given the variety of cases and the diverse tax treatment of arbitrators according to requirements of their own national tax regime, VAT liability on arbitrators' fees and expenses is a complex issue and ...