The Ombudsman and the Process of Resolution of International Tax Disputes – Protecting the “Invisible Party” to the MAP

K. Perrou

15 citations0/0 files storedWorld Tax Journal

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

Abstract

This article explores the possible involvement of tax specialist ombudsmen in the mutual agreement procedure (MAP). With the current level of development of the MAP still facing criticism for a lack of efficiency and transparency, and the arbitration only being adopted by a handful of states, alternative solutions should be considered in order to enhance the MAP, while adequately protecting taxpayer rights.

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2016BEPS Action 16: The Taxpayers Right to an Effective Legal Remedy Under European Law in Cross-Border Situations 2017The Changing Contours of Dispute Resolution in the International Tax World: Comparing the OECD Multilateral Instrument and the Proposed EU Arbitration Directive 20092008 OECD Model : the new arbitration provision 2017The European Commission’s Proposal for Double Taxation Dispute Resolution: Turning the Tide?2016Chapter 2: Overview of the Existing Mechanisms to Resolve Disputes and Their Challenges

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