000			02953nab a2200277 c 4500
999			_c139947 _d139947
003			ES-MaIEF
005			20210531103253.0
007			ta
008			190219t2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966842 _aDimitropoulou, Christina
245			_aApplying modern disruptive technologies to improve the effectiveness of tax treaty dispute resolution _bpart 2 _c Christina Dimitropoulou, Sriram Govind & Laura Turcan
260			_c2018
500			_aResumen.
520			_aIn this part 2, the authors make some specific suggestions as to how the analysed technologies can be used to improve the mutual agreement procedure (MAP) and supplementary solutions. This includes the use of video conferencing to cut costs and speed up resolution; electronic filing and checking of the MAP request with respect to documentation requirements; automatic notification as regards the deadline before arbitration is triggered and automatic forwarding of the request and any supplementary information to the other competent authority(ies); automatic notification of the taxpayer of each material step taken in the resolution of the case (without providing access to secure data); communication and exchange of information between competent authorities via secure electronic means in real time; and information storage in secure shared-data platforms (i.e. controlled access) allowing access to competent authorities and even to the arbitral panel, where required; the use of data analytics to cluster cases by type, allowing for easier inventory management, and to generate risk profiles that could help in both the prevention of MAP cases and the speedier resolution thereof; the use of artificial intelligence to review past cases, thereby allowing easier assignment to case workers, depending on their schedule, and thus, easier and more timely solutions based on precedents; and the use of blockchain to validate transactions and information and to remove the need for trust, thus allowing for an easier and quicker resolution, especially in multilateral cases. Finally, the authors' proposal posits that due to communication requirements, costs and security considerations, the implementation of technology solutions requires a global, coordinated approach, which should be spearheaded and managed by international organizations such as the OECD and the UN. The implementation could be completed in several stages and be subject to peer reviews.
650		4	_954025 _aTECNOLOGÍA DE LA INFORMACIÓN
650		7	_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
650		4	_940318 _aCOMPETENCIA FISCAL NOCIVA
650		4	_947460 _aIMPUESTOS
650		4	_948608 _aTRATADOS INTERNACIONALES
700	1		_960068 _aGovind, Sriram
700	1		_963136 _aTurcan, Laura
773	0		_9158613 _oOP 2141/2018/12 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, n. 12, December 2018, p. 960-970
942			_cART