The Resource International tax dispute resolution in light of Pillar One : new challenges and opportunities

International tax dispute resolution in light of Pillar One : new challenges and opportunities

Label
International tax dispute resolution in light of Pillar One : new challenges and opportunities
Title
International tax dispute resolution in light of Pillar One : new challenges and opportunities
Creator
Subject
Language
eng
Summary
The "Blueprint on Pillar One" relies on effective and binding dispute prevention and/or resolution mechanisms. Key aspects of these mechanisms pose significant challenges to the traditional system of international tax dispute resolution (ITDR). Nevertheless, Pillar One also represents an opportunity to enhance the traditional ITDR regime
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 75 (2021), no. 2 ; p. 94-107
http://library.link/vocab/creatorName
  • Malamis, S.E
  • Cai, Q
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • dispute resolution
  • Pillar 1 (OECD)
  • MAP
  • APA
  • alternative dispute resolution
Label
International tax dispute resolution in light of Pillar One : new challenges and opportunities
Instantiates
Publication
Label
International tax dispute resolution in light of Pillar One : new challenges and opportunities
Publication

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