International tax dispute resolution in light of Pillar One electrónico new challenges and opportunities Spyridon E. Malamis and Qiang Cai
By: Malamis, Spyridon
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Contributor(s): Cai, Qiang.
Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS | PRIMER PILAR (OCDE)
In:
Bulletin for International Taxation v. 75, n. 2, 2021 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/2-4 (Browse shelf) | Available | BIT/2021/2-4 |
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Disponible únicamente en formato electrónico.
Resumen.
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.
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