The Changing Contours of Dispute Resolution in the International Tax World: Comparing the OECD Multilateral Instrument and the Proposed EU Arbitration Directive

Sriram Govind · Laura Turcan

31 citations0/0 files storedBulletin for international taxation

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Taxation and Legal Issues International Arbitration and Investment Law Corporate Taxation and Avoidance

Abstract

This article considers the most significant changes proposed in the Multilateral Instrument and the EU Arbitration Directive and compares their scope and effectiveness along with their interaction so as to point out issues and to propose recommendations for more uniformly acceptable solutions.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 31 citations exist upstream.

References

2016BEPS Action 16: The Taxpayers Right to an Effective Legal Remedy Under European Law in Cross-Border Situations

Cited by

2017The European Commission’s Proposal for Double Taxation Dispute Resolution: Turning the Tide?2017Cross-Border Tax Dispute Resolution in the 21st century: A Comparative Study of Existing Bilateral and Multilateral Remedies 2017Austria v. Germany (Case C-648/15): The ECJ and Its New Tax Treaty Arbitration Hat 2017The Ombudsman and the Process of Resolution of International Tax Disputes – Protecting the “Invisible Party” to the MAP

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.