Publikationen der Stiftung → Tax certainty options in the context of BEPS 2.0
Publikationen der Stiftung → Tax certainty options in the context of BEPS 2.0
Inhalt
- 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