Govind, Sriram
The new face of international tax dispute resolution : comparing the OECD Multilateral Instrument with the EU Dispute Resolution Directive / Sriram Govind .-- , 2018
Resumen.
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.
IMPUESTOS
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
DERECHO COMPARADO
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 27, Issue 6, December 2018, p. 309-324
The new face of international tax dispute resolution : comparing the OECD Multilateral Instrument with the EU Dispute Resolution Directive / Sriram Govind .-- , 2018
Resumen.
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.
IMPUESTOS
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
DERECHO COMPARADO
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 27, Issue 6, December 2018, p. 309-324