Using Arbitration to Resolve Transfer Pricing Disputes and the Impact of the OECD's Unified Approach Proposal

Gabriela Capristano Cardoso

Publikation: Wissenschaftliche FachzeitschriftOriginalbeitrag in FachzeitschriftForschung

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.
OriginalspracheEnglisch
Seiten (von - bis)1261
FachzeitschriftTax Notes International
Jahrgang97
PublikationsstatusVeröffentlicht - 2020

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