The Search for Certainty in Dispute Resolution in International Tax: An Evaluation of OECD Statistics and Initiatives

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Abstract

In this article, the author examines various pathways to achieving the resolution of tax treaty disputes in the light of current OECD statistical trends and recent initiatives encouraging bilateral and multilateral controversy management.
Original languageEnglish
Pages (from-to)1-10
Number of pages10
JournalBulletin for International Taxation
Volume78
Issue number9/10
DOIs
Publication statusPublished - 8 Sept 2024

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