The International Chamber of Commerce (ICC) United Kingdom has been investigating the practical aspects of using the mutual agreement procedure (MAP) and arbitration processes to assist in resolving international tax disputes. The work is in the context of the BEPS Action 14, which deals with dispute resolution. ICC United Kingdom has responded to the OECD’s Action 15 discussion draft on producing a multilateral instrument, which raised questions about dispute resolution. Its response drew on the results of a survey conducted with Pinsent Masons. With data on 58 international tax disputes, the survey highlighted the need for improved standards based on practical problems that UK corporates currently encounter, particularly when trying to use the MAP. Respondents demonstrated a clear support for introducing mandatory binding arbitration and for greater taxpayer involvement in the arbitration process.