Mandatory tax arbitration : the next frontier issue Jeffrey Owens
By: Owens, Jeffrey
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Material type: 
ArticlePublisher: 2018Subject(s): RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS | ARBITRAJE | IMPUESTOS | TRATADOS INTERNACIONALES | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PROGRAMAS | NACIONES UNIDAS
In:
Intertax v. 46, Issue 8 & 9, August/September 2018, p. 610-619Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2018/8/9-2 (Browse shelf) | Available | OP 2141/2018/8/9-2 |
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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.
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