The Resource Digitalization of international tax dispute resolution : reflection in light of the Covid-19 pandemic
Digitalization of international tax dispute resolution : reflection in light of the Covid-19 pandemic
Resource Information
The item Digitalization of international tax dispute resolution : reflection in light of the Covid-19 pandemic represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Digitalization of international tax dispute resolution : reflection in light of the Covid-19 pandemic represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The article provides a critical review of countries' international tax dispute resolution (ITDR) practices in the context of digital justice. It focuses on the ways that the ITDR process can be strengthened through digitalization, and explores special cases for the digitalization of the ITDR. Furthermore, the article analyses the peer review reports under Action 14 and assesses the current state of play on the development of digital ITDR. Finally, it proposes how to address the barriers to the development of digital ITDR
- Language
- eng
- Label
- Digitalization of international tax dispute resolution : reflection in light of the Covid-19 pandemic
- Title
- Digitalization of international tax dispute resolution : reflection in light of the Covid-19 pandemic
- Language
- eng
- Summary
- The article provides a critical review of countries' international tax dispute resolution (ITDR) practices in the context of digital justice. It focuses on the ways that the ITDR process can be strengthened through digitalization, and explores special cases for the digitalization of the ITDR. Furthermore, the article analyses the peer review reports under Action 14 and assesses the current state of play on the development of digital ITDR. Finally, it proposes how to address the barriers to the development of digital ITDR
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 49 (2021), no. 8/9 ; p. 656-673
- http://library.link/vocab/creatorName
-
- Cai, Q
- Malamis, S.E
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- dispute resolution
- tax technology
- COVID-19 pandemic
- MAP
- BEPS Project (OECD)
- Label
- Digitalization of international tax dispute resolution : reflection in light of the Covid-19 pandemic
- Label
- Digitalization of international tax dispute resolution : reflection in light of the Covid-19 pandemic
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Digitalization-of-international-tax-dispute/QONlTWqs8lE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Digitalization-of-international-tax-dispute/QONlTWqs8lE/">Digitalization of international tax dispute resolution : reflection in light of the Covid-19 pandemic</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Digitalization-of-international-tax-dispute/QONlTWqs8lE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Digitalization-of-international-tax-dispute/QONlTWqs8lE/">Digitalization of international tax dispute resolution : reflection in light of the Covid-19 pandemic</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
