The Ombudsman and the Process of Resolution of International Tax Disputes – Protecting the “Invisible Party” to the MAP

• Autores: Katerina Perrou
• Localización: World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 10, Nº. 1, 2018, págs. 99-129
• Idioma: inglés
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• Resumen

  • This article explores the possible involvement of tax specialist ombudsmen in the mutual agreement procedure (MAP). With the current level of development of the MAP still facing criticism for a lack of efficiency and transparency, and the arbitration only being adopted by a handful of states, alternative solutions should be considered in order to enhance the MAP, while adequately protecting taxpayer rights.