The Changing Contours of Dispute Resolution in the International Tax World: Comparing the OECD Multilateral Instrument and the Proposed EU Arbitration Directive

Journal
Govind, S.P.; Turcan, L.
European Union; OECD
Bulletin for International Taxation 2017 (Volume 71), No. 3/4
FormatPDF
EUR
40
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45
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This article considers the most significant changes proposed in the Multilateral Instrument and the EU Arbitration Directive and compares their scope and effectiveness along with their interaction so as to point out issues and to propose recommendations for more uniformly acceptable solutions.