Quotation Capristano Cardoso, Gabriela. 2020. Using Arbitration to Resolve Transfer Pricing Disputes and the Impact of the OECD's Unified Approach Proposal. Tax Notes International. 97 1261


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Abstract

In this article, the author considers the use of alternative forms of dispute resolution to resolve tax treaty disputes, focusing on the potential benefits of and obstacles to using mandatory binding arbitration to resolve transfer pricing disputes, including those that may arise under the OECD’s unified approach for allocating profits in the digital economy.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Tax Notes International
Language English
Title Using Arbitration to Resolve Transfer Pricing Disputes and the Impact of the OECD's Unified Approach Proposal
Volume 97
Year 2020
Page from 1261
Reviewed? N
DOI n.a.
Open Access N

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Capristano Cardoso, Gabriela (Details)
Organization
Austrian and International Tax Law IN (Details)
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