In for a Penny, in for a Pound: Anti-Tax Avoidance Initiatives and Dispute Resolution

Journal
Heer, L.J. de
European Union; International
European Taxation 2016 (Volume 56), No. 8
FormatPDF
EUR
40
| USD
45 (VAT excl.)

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.