European Union/International - Dispute Resolution in Cross-Border Tax Matters
- European Union/International
- H.J. Oortwijn
- European Taxation, 2016 (Volume 56), No 4
- 15 March 2016
The author, in this note, looks at the history and present trends of cross-border tax dispute resolution as discussed at the 20 November 2015 ICT Leiden Conference. The author provides his personal insights and comments, exploring the current state and future initiatives aimed at making dispute resolution more effective.