Abstract
In this article, the author considers the use of alternative forms of dispute resolution to resolve tax treaty disputes, focusing on the potential benefits of and obstacles to using mandatory binding arbitration to resolve transfer pricing disputes, including those that may arise under the OECD’s unified approach for allocating profits in the digital economy.
Originalsprache | Englisch |
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Seiten (von - bis) | 1261 |
Fachzeitschrift | Tax Notes International |
Jahrgang | 97 |
Publikationsstatus | Veröffentlicht - 2020 |