Title

Seeking new directions in dispute resolution mechanisms: Do we need a revised mutual agreement procedure?

Date of this Version

1-13-2016

Document Type

Journal Article

Publication Details

Citation only

Markham, M. (2016). Seeking new directions in dispute resolution mechanisms: Do we need a revised mutual agreement procedure? Bulletin for International Taxation, 70 (1/2), 82-94.

Access the journal

2016 HERDC submission

© Copyright, IBFD, 2016

ISSN

2352-9202

Abstract

This article examines issues in reforming the mutual agreement procedure (MAP), drawing on concerns raised by various organizations, especially the OECD. It evaluates perceived obstacles to the functioning of this aspect of the global tax environment and considers new directions in reforming the MAP process that could enhance controversy management.

This document is currently not available here.

Share

COinS
 

This document has been peer reviewed.