OECD/International - International Tax Dispute Resolution in Light of Pillar One: New Challenges and Opportunities
- S.E. Malamis; Q. Cai
- Bulletin for International Taxation, 2021 (Volume 75), No 2
- 27 January 2021
The “Blueprint on Pillar One” relies on effective and binding dispute prevention and/or resolution mechanisms. Key aspects of these mechanisms pose significant challenges to the traditional system of international tax dispute resolution (ITDR). Nevertheless, Pillar One also represents an opportunity to enhance the traditional ITDR regime.