MANDATORY BINDING DISPUTE RESOLUTION IN THE BASE EROSION AND PROFIT SHIFTING (BEPS) TWO PILLAR SOLUTION
Sign Up to like & getrecommendations! Published in 2023 at "International and Comparative Law Quarterly"
DOI: 10.1017/s0020589323000118
Abstract: Abstract Binding taxpayer-initiated international dispute resolution has traditionally played a minor role in the international tax system. Despite being long pursued by corporate interests and increasingly accepted by developed countries, international tax arbitration has remained… read more here.
Keywords: pillar solution; two pillar; dispute resolution; base erosion ... See more keywords