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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 language | English |
|---|---|
| Pages (from-to) | 82-94 |
| Number of pages | 13 |
| Journal | Bulletin for International Taxation |
| Volume | 70 |
| Issue number | 1/2 |
| Publication status | Published - 2016 |
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Dive into the research topics of 'Seeking new directions in dispute resolution mechanisms: Do we need a revised mutual agreement procedure?'. Together they form a unique fingerprint.Related Activities
- 1 Oral presentation
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A taxpayer conundrum: choosing the most advantageous tax treaty dispute resolution mechanism in the wake of the OECD’s Base Erosion and Profit Shifting Action Plan- the Mutual Agreement Procedure, Arbitration, or Advance Pricing Agreements?
Michelle Markham (Speaker)
9 Sept 2019Activity: Talk or presentation › Oral presentation