The resolution of transfer pricing disputes through arbitration

Michelle Markham

The resolution of transfer pricing disputes through arbitration

Research output: Contribution to journal › Article › Research › peer-review

Abstract

The use of arbitration to solve taxation disputes will not only lead to cost-effective and equitable resolution of tax controversies, but also the enhancement of global economic growth and development through elimination of unintended instances of double taxation. (Robert Briner, president of the International Chamber of Commerce's court of arbitration)

Original language	English
Pages (from-to)	68-74
Number of pages	7
Journal	Intertax: international tax review
Volume	33
Issue number	2
Publication status	Published - 2005
Externally published	Yes

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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 2019
Activity: Talk or presentation › Oral presentation

Cite this

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title = "The resolution of transfer pricing disputes through arbitration",

abstract = "The use of arbitration to solve taxation disputes will not only lead to cost-effective and equitable resolution of tax controversies, but also the enhancement of global economic growth and development through elimination of unintended instances of double taxation. (Robert Briner, president of the International Chamber of Commerce's court of arbitration)",

author = "Michelle Markham",

year = "2005",

language = "English",

volume = "33",

pages = "68--74",

journal = "Intertax: international tax review",

issn = "0165-2826",

publisher = "Kluwer Law International",

number = "2",

}

TY - JOUR

T1 - The resolution of transfer pricing disputes through arbitration

AU - Markham, Michelle

PY - 2005

Y1 - 2005

N2 - The use of arbitration to solve taxation disputes will not only lead to cost-effective and equitable resolution of tax controversies, but also the enhancement of global economic growth and development through elimination of unintended instances of double taxation. (Robert Briner, president of the International Chamber of Commerce's court of arbitration)

AB - The use of arbitration to solve taxation disputes will not only lead to cost-effective and equitable resolution of tax controversies, but also the enhancement of global economic growth and development through elimination of unintended instances of double taxation. (Robert Briner, president of the International Chamber of Commerce's court of arbitration)

M3 - Article

SN - 0165-2826

VL - 33

SP - 68

EP - 74

JO - Intertax: international tax review

JF - Intertax: international tax review

IS - 2

ER -

The resolution of transfer pricing disputes through arbitration

Abstract

UN SDGs

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Related Activities

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?

Cite this