The OECD has published the ‘arbitration
profiles’ of 30 countries which have adopted the mandatory, binding
arbitration measures in Part VI of the BEPS Multilateral instrument.
Part VI of the MLI allows jurisdictions choosing to apply it to
adopt mandatory binding arbitration for the resolution of tax treaty disputes.
The arbitration profiles have been developed to provide taxpayers with
additional information on the application of Part VI for each jurisdiction, and
to allow those jurisdictions to make publicly available clarifications on their
position on MLI arbitration.
The OECD has published the ‘arbitration
profiles’ of 30 countries which have adopted the mandatory, binding
arbitration measures in Part VI of the BEPS Multilateral instrument.
Part VI of the MLI allows jurisdictions choosing to apply it to
adopt mandatory binding arbitration for the resolution of tax treaty disputes.
The arbitration profiles have been developed to provide taxpayers with
additional information on the application of Part VI for each jurisdiction, and
to allow those jurisdictions to make publicly available clarifications on their
position on MLI arbitration.
