Abstract
This article looks at the increasing risk of cross-border tax disputes as countries begin to implement in different ways the BEPS action plan, examines the existing mechanisms to minimize and resolve such disputes and then focus on the potential of mandatory tax arbitration to provide the certainty that business and governments need in an increasing uncertain political and economic environment.
Original language | English |
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Pages (from-to) | 610 - 619 |
Journal | Intertax |
Volume | 46 |
Issue number | 8/9 |
Publication status | Published - 2018 |
Austrian Classification of Fields of Science and Technology (ÖFOS)
- 505004 Financial law