The Search for Certainty in Dispute Resolution in International Tax: An Evaluation of OECD Statistics and Initiatives

In this article, the author examines various pathways to achieving the resolution of tax treaty disputes in the light of current OECD statistical trends and recent initiatives encouraging bilateral and multilateral controversy management.

Authors

Publication Details

Journal
Bulletin for international taxation
Published
2024-09-08
DOI
https://doi.org/10.59403/3abqq31
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
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article

The Search for Certainty in Dispute Resolution in International Tax: An Evaluation of OECD Statistics and Initiatives

Michelle Markham
Bulletin for international taxation
Taxation and Legal Issues
article

The Search for Certainty in Dispute Resolution in International Tax: An Evaluation of OECD Statistics and Initiatives

Michelle Markham
article en

Abstract

In this article, the author examines various pathways to achieving the resolution of tax treaty disputes in the light of current OECD statistical trends and recent initiatives encouraging bilateral and multilateral controversy management.

Bulletin for international taxationVol. 78(9/10)
Openalex Percentile: Top 75%
Taxation and Legal Issues
DOISourceOpenAlex
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