Volume 46 (2018) / Issue 8/9

Jeffrey Owens, 'Mandatory Tax Arbitration: The Next Frontier Issue' (2018) 46 Intertax, Issue 8/9, pp. 610–619

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.

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ISSN: 0165-2826
ID: TAXI2018066