Activities per year
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.
|Number of pages||13|
|Journal||Bulletin for International Taxation|
|Publication status||Published - 2016|
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 Sep 2019
Activity: Talk or presentation › Oral presentation
Markham, M. (2016). Seeking new directions in dispute resolution mechanisms: Do we need a revised mutual agreement procedure? Bulletin for International Taxation, 70(1/2), 82-94. http://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2016_01_int_5.html