The chan­ging contours of Dispute Reso­lu­tion in the Inter­na­tional Tax World: Compa­ring the multi­la­teral instru­ment and the EU Direc­tive Proposal

This article considers the most significant changes proposed in the Multilateral Instrument and the EU Arbitration Directive and compares their scope and effectiveness along with their interaction so as to point out issues and to propose recommendations for more uniformly acceptable solutions.