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Off the map dispute resolution in the BEPS 2.0 blueprints by Mark R. Martin and Thomas D. Bettge

By: Martin, Mark R.
Contributor(s): Bettge, Thomas.
Material type: ArticleArticlePublisher: 2021Subject(s): ECONOMÍA DIGITAL | IMPUESTOS | RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS | PRIMER PILAR (OCDE) In: Tax Notes International v. 101, n. 2, January 11 2021, p. 175-182Summary: In this article, the authors examine the dispute prevention and resolution mechanisms discussed in the OECD's pillar 1 blueprint for taxing the digital economy.
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Disponible también en formato electrónico.

Resumen.

In this article, the authors examine the dispute prevention and resolution mechanisms discussed in the OECD's pillar 1 blueprint for taxing the digital economy.

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