Owens, Jeffrey. 2018. Mandatory Tax Arbitration: The Next Frontier Issue. Intertax, 46 (8/9), 610-619.
BibTeX
Abstract
This article looks at the increasing risk of cross-border tax disputes as countries begin to implement in different ways the BEPS action plan, examines the existing mechanisms to minimize and resolve such disputes and then focus on the potential of mandatory tax arbitration to provide the certainty that business and governments need in an increasing uncertain political and economic environment.
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Status of publication | Published |
---|---|
Affiliation | External |
Type of publication | Journal article |
Journal | Intertax |
WU-Journal-Rating new | STRAT-C |
Language | English |
Title | Mandatory Tax Arbitration: The Next Frontier Issue |
Volume | 46 |
Number | 8/9 |
Year | 2018 |
Page from | 610 |
Page to | 619 |
URL | http://www.kluwerlawonline.com/document.php?id=TAXI2018066 |
DOI | na |
Open Access | Y |
Associations
- People
- Owens, Jeffrey (Details)
- Organization
- Austrian and International Tax Law IN (Details)
- Research areas (Ă–STAT Classification 'Statistik Austria')
- 5206 Financial law (Details)