Abstract
In this article, the author considers the secrets of success regarding the timely resolution of mutual agreement procedure disputes via an examination of key factors exhibited by countries that have received OECD awards for
this specific achievement. “The importance of effective and efficient (i.e. timely)
dispute resolution cannot be overstated.”
this specific achievement. “The importance of effective and efficient (i.e. timely)
dispute resolution cannot be overstated.”
| Original language | English |
|---|---|
| Pages (from-to) | 213-228 |
| Number of pages | 16 |
| Journal | Bulletin for International Taxation |
| Volume | 77 |
| Issue number | 5 |
| DOIs | |
| Publication status | Published - May 2023 |