Owens, Jeffrey
Mandatory tax arbitration : the next frontier issue / Jeffrey Owens .-- , 2018
Resumen.
This article looks at the increasing risk of cross border tax disputes as countries begin to implement the BEPS Action Plan in different ways, examines the existing mechanisms to minimize and resolve such disputes and then focusses on the potential of mandatory tax arbitration to provide the certainty that business and governments need in an increasing uncertain political and economic environment.
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
ARBITRAJE
IMPUESTOS
TRATADOS INTERNACIONALES
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PROGRAMAS
NACIONES UNIDAS
Intertax 0165-2826 v. 46, Issue 8 & 9, August/September 2018, p. 610-619
Mandatory tax arbitration : the next frontier issue / Jeffrey Owens .-- , 2018
Resumen.
This article looks at the increasing risk of cross border tax disputes as countries begin to implement the BEPS Action Plan in different ways, examines the existing mechanisms to minimize and resolve such disputes and then focusses on the potential of mandatory tax arbitration to provide the certainty that business and governments need in an increasing uncertain political and economic environment.
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
ARBITRAJE
IMPUESTOS
TRATADOS INTERNACIONALES
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PROGRAMAS
NACIONES UNIDAS
Intertax 0165-2826 v. 46, Issue 8 & 9, August/September 2018, p. 610-619