Market leading insight for tax experts
View online issue

BEPS and the future for cross-border dispute resolution

Jason Collins (Pinsent Masons) reports on the recommendations in relation to international dispute resolution.

Almost an afterthought in the OECD’s action plan for preventing base erosion and profit shifting (BEPS) is Action 14 – making dispute resolution mechanisms more effective. Yet with countries being urged to make radical changes to their tax laws which will on the OECD’s estimate result in the collection of an extra $240bn a year in tax the instances of double taxation and the scope for tax disputes is likely to increase substantially. Even in the unlikely event of every country fully adopting all the BEPS recommendations disputes about interpretation will arise not least because not all countries will implement the proposals in exactly the same way. To add fuel to the fire country by...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top