Prevention and Resolution Mechanisms for GloBE Disputes

This article discusses the topic of prevention and resolution mechanisms for GloBE disputes. that. As opposed to ‘traditional’ bilateral disputes, GloBE disputes will highly likely be mul-tilateral in nature and therefore, more complex to address, which increases the need for mechanisms to enhance tax certainty at the cross-border level. The purpose of this contribu-tion is to examine the mechanisms explored by the OECD and bring this discussion in a BRI context.