Responding to the OECD’s Tax Certainty for the GloBE Rules consultation, the CIOT highlights the importance of clear rules to prevent tax disputes arising, and effective dispute resolution mechanisms where differences in the interpretation or application of the rules do arise between jurisdictions.
Responding to the OECD’s Tax Certainty for the GloBE Rules consultation, the CIOT highlights the importance of clear rules to prevent tax disputes arising, and effective dispute resolution mechanisms where differences in the interpretation or application of the rules do arise between jurisdictions.
