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Tax dispute resolution mechanisms (TDRMs), which encompass the institutions and procedures established to resolve tax disputes, are a critical component of effe
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As the interrelationship among tax bases continues to parallel the rapid development of the global economy, disputes among governments as to their right to tax
Tax Treaty Dispute Resolution
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Stakeholders in the international taxation community agree that existing dispute resolution processes are in serious need of improvement, and a global consensus
The Mutual Agreement Procedure in International Taxation
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The globalization of economic and multinational business structures has exacerbated the problem of substantive overlapping national tax laws in recent decades.
International Tax Disputes
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Bringing together global experts from diverse legal backgrounds, this comprehensive book offers a rigorous analysis of the complexity of resolving and preventin