International - A Collaborative Relationship in the Resolution of International Tax Disputes and Alternative Measures for Dispute Resolution in a Post-BEPS Era
- G.M. Luchena Mozo
- European Taxation, 2018 (Volume 58), No 1
- 13 December 2017
This article presents a proposal for developing a collaborative relationship in the resolution of international tax disputes that employs alternative dispute resolution mechanisms. In this respect, the author suggests certain amendments to the EU Dispute Resolution Directive (2017/1852).