Making Dispute Resolution More Effective Map Peer Review Report Andorra Stage 2
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OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Andorra (Stage 2) Inclusive Framework on BEPS: Action 14
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Andorra.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective - MAP Peer Review Report, Andorra (Stage 1) Inclusive Framework on BEPS: Action 14
This report reflects the outcome of the Stage 1 peer review of the implementation of the Action 14 Minimum Standard by Andorra.
Alternative Dispute Resolution and Tax Disputes
Author: Werner Haslehner
language: en
Publisher: Edward Elgar Publishing
Release Date: 2023-01-20
Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system.