With the recent focus on BEPS and digital taxation, it is expected that we will see a ‘tsunami’ of disputes in the coming decade. In order to counteract this, both the OECD and the EU have introduced new dispute resolution measures through the MLI and the Dispute Resolution Directive respectively. Although the provisions in these instruments may appear to have similar structures at first glance, they vary greatly in terms of scope and procedure. In fact, taxpayers will soon be facing questions as to which procedure to apply and how they relate to each other and interact. Accordingly, this article aims to compare the dispute resolution provisions in both instruments so as to point out similarities, differences and the consequences thereof.
|Pages (from-to)||309 - 324|
|Journal||EC Tax Review|
|Publication status||Published - 2018|