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Tax treaty disputes: binding arbitration

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The OECD has published the ‘arbitration profiles’ of 30 countries which have adopted the mandatory, binding arbitration measures in Part VI of the BEPS Multilateral instrument.

Part VI of the MLI allows jurisdictions choosing to apply it to adopt mandatory binding arbitration for the resolution of tax treaty disputes. The arbitration profiles have been developed to provide taxpayers with additional information on the application of Part VI for each jurisdiction, and to allow those jurisdictions to make publicly available clarifications on their position on MLI arbitration.

Issue: 1526
Categories: News