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Article
Seeking new directions in dispute resolution mechanisms: Do we need a revised mutual agreement procedure?
Bulletin for International Taxation
  • Michelle Markham, Bond University
Date of this Version
1-13-2016
Document Type
Journal Article
Publication Details

Citation only

Markham, M. (2016). Seeking new directions in dispute resolution mechanisms: Do we need a revised mutual agreement procedure? Bulletin for International Taxation, 70 (1/2), 82-94.

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2016 HERDC submission

© Copyright, IBFD, 2016

Disciplines
Abstract

This article examines issues in reforming the mutual agreement procedure (MAP), drawing on concerns raised by various organizations, especially the OECD. It evaluates perceived obstacles to the functioning of this aspect of the global tax environment and considers new directions in reforming the MAP process that could enhance controversy management.

Citation Information
Michelle Markham. "Seeking new directions in dispute resolution mechanisms: Do we need a revised mutual agreement procedure?" Bulletin for International Taxation Vol. 70 Iss. 1/2 (2016) p. 82 - 94 ISSN: 2352-9202
Available at: http://works.bepress.com/michelle_markham/15/