International - Cross-Border Tax Dispute Resolution in the 21st century: A Comparative Study of Existing Bilateral and Multilateral Remedies
- S. Govind; L. Turcan
- Derivatives & Financial Instruments, 2017 (Volume 19), No 5
- 26 October 2017
This article aims to provide a broad overview of the bilateral and multilateral options for dispute resolution available to investors in a cross-border tax dispute. The aim here is to discuss the potential alternatives to tax treaty dispute resolution and how the dispute resolution framework in tax treaties can learn from such procedures and be developed going forward.