8.6 Tax Mediation and Arbitration

• Mediation: the mediation framework (the Mediation Act 2068 and court-annexed practice, studied in ADR, LAW5604) can settle tax-adjacent disputes where the law permits settlement — disputes quantifiable as compromise.• Arbitration: double-taxation agreements commonly include arbitration for treaty conflicts; domestic tax liability itself — a public-law debt — is not arbitrable away, but treaty-application disputes travel the arbitration route internationally.• Nepal's treaty practice (the DTA network studied in Fiscal Law, LAW5608) supplies the arbitration clause's habitat.