Quotation Owens, Jeffrey. 2018. Mandatory Tax Arbitration: The Next Frontier Issue. Intertax, 46 (8/9), 610-619.




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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Publication's profile

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


Owens, Jeffrey (Details)
Institute for Austrian and International Tax Law IN (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5206 Financial law (Details)
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