Mr Ahern's legal team also rejected the tribunal's claims that there can be no privilege over the communications as it is inquisitorial and not adversarial.
He thought it would permanently violate the rights of the states to raise taxes each in their own way and predicted the inquisitorial features of the law would be abused.
But in Latin and European countries courts take on a more inquisitorial role, compared with the U.S. where jurors are presented with the heavily biased reports of experts for each side and left to decide who is more trustworthy.