The Resource Can international tax dispute resolution be resuscitated? An analysis of comments to the OECD on BEPS Action 14

Can international tax dispute resolution be resuscitated? An analysis of comments to the OECD on BEPS Action 14

Label
Can international tax dispute resolution be resuscitated? An analysis of comments to the OECD on BEPS Action 14
Title
Can international tax dispute resolution be resuscitated? An analysis of comments to the OECD on BEPS Action 14
Creator
Subject
Language
eng
Summary
This article examines the comments received by the OECD on Action 14 of its plan to combat base erosion - making dispute resolution mechanisms more effective - and finds mediation and an independent body to review disputes among the most promising proposals for reducing the anticipated onslaught of double tax cases
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 23 (2015),
http://library.link/vocab/creatorName
Herksen, M. van
Language note
English
http://library.link/vocab/subjectName
  • dispute resolution
  • BEPS Action Plan
  • MAP
  • APA
  • arbitration
Label
Can international tax dispute resolution be resuscitated? An analysis of comments to the OECD on BEPS Action 14
Instantiates
Publication
Label
Can international tax dispute resolution be resuscitated? An analysis of comments to the OECD on BEPS Action 14
Publication

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