Seeking New Directions in Dispute Resolution Mechanisms: Do We Need a Revised Mutual Agreement Procedure?

Journal
Markham, M.
International; OECD
Bulletin for International Taxation 2016 (Volume 70), No. 1/2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article examines issues in reforming the mutual agreement procedure (MAP), drawing on concerns raised by various organizations, especially the OECD. It evaluates perceived obstacles to the functioning of this aspect of the global tax environment and considers new directions in reforming the MAP process that could enhance controversy management.