Mandatory Tax Arbitration: The Next Frontier Issue

• Autores: Jeffrey P. Owens
• Localización: Intertax, ISSN 0165-2826, Vol. 46, Nº. 8-9, 2018, págs. 610-610
• Idioma: inglés
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• Resumen

  • This article looks at the increasing risk of cross border tax disputes as countries begin to implement in different ways the BEPS action plan, examines the existing mechanisms to minimize and resolve such disputes and then focus on the potential of mandatory tax arbitration to provide the certainty that business and governments need in an increasing uncertain political and economic environment.