European Union - In for a Penny, in for a Pound: Anti-Tax Avoidance Initiatives and Dispute Resolution
- European Union,International
- L.J. de Heer
- European Taxation, 2016 (Volume 56), No 8
- 15 July 2016
In this article, the author examines the flaws in dispute resolution mechanisms in tax treaties, particularly in light of the recent surge in anti-avoidance measures.