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Tax certainty options in the context of BEPS 2.0
21
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Introduction
The OECD proposal on dispute resolution so far6F
Dispute prevention and resolution for Amount A
Dispute resolution for issues related to Amount A
Table 1: G-24 Member country status as of February 2022
Design features to address concerns about the mandatory binding dispute resolution
Costs
Panel composition
Baseball vs. Independent Opinion
Administrative body
Transparency and Publicity
Enforcement, annulment, and interaction with domestic remedies
Capacity building
Conclusions
About G-24
About FES
Acknowledgments
Imprint