The Resource The new face of international tax dispute resolution : comparing the OECD Multilateral Instrument with the EU Dispute Resolution Directive

The new face of international tax dispute resolution : comparing the OECD Multilateral Instrument with the EU Dispute Resolution Directive

Label
The new face of international tax dispute resolution : comparing the OECD Multilateral Instrument with the EU Dispute Resolution Directive
Title
The new face of international tax dispute resolution : comparing the OECD Multilateral Instrument with the EU Dispute Resolution Directive
Creator
Subject
Language
eng
Summary
With the recent focus on BEPS and digital taxation, it is expected that the number of disputes in the coming decade will grow. In order to counteract this, both the OECD and the EU have introduced new dispute resolution measures through the MLI and the Dispute Resolution Directive respectively. Although the provisions in these instruments may appear to have similar structures at first glance, they vary greatly in terms of scope and procedure. In fact, taxpayers will soon be facing questions as to which procedure to apply and how they relate to each other and interact. Accordingly, this article compares the dispute resolution provisions in both instruments so as to point out similarities, differences and the consequences thereof
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 27 (2018), no. 6 ; p. 309-324
http://library.link/vocab/creatorName
Govind, S.P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • dispute resolution
  • MLI
  • Tax Dispute Resolution Directive
Label
The new face of international tax dispute resolution : comparing the OECD Multilateral Instrument with the EU Dispute Resolution Directive
Instantiates
Publication
Label
The new face of international tax dispute resolution : comparing the OECD Multilateral Instrument with the EU Dispute Resolution Directive
Publication

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