Seeking new directions in dispute resolution mechanisms: Do we need a revised mutual agreement procedure?

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Abstract

This article examines issues in reforming the mutual agreement procedure (MAP), drawing on concerns raised by various organizations, especially the OECD. It evaluates perceived obstacles to the functioning of this aspect of the global tax environment and considers new directions in reforming the MAP process that could enhance controversy management.
Original languageEnglish
Pages (from-to)82-94
Number of pages13
JournalBulletin for International Taxation
Volume70
Issue number1/2
Publication statusPublished - 2016

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