IFA Cahiers Volume 101A [2016]

IFA Cahier Volume 101A

Dispute resolution procedures in international tax matters

In a base erosion and profit shifting (BEPS) environment where tax administrations may react by implementing new rules and putting in place more active administrative practices directed to asserting and reinforcing their tax bases, the number of disagreements between and among states about their entitlement to levy tax may be expected to increase substantially. In this report some of the best practices in different states for dispute resolution have been detected and described.

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