The future of international tax dispute resolution post-BEPS and MLI

作者：Daniel Gutmann · 发表于：Edward Elgar Publishing eBooks · 年份：2023 · DOI：10.4337/9781803920382.00011 · 被引用次数：4 · 研究领域：Corporate Taxation and Avoidance、Taxation and Legal Issues、International Arbitration and Investment Law

This contribution tries to answer the question whether international tax dispute resolution will be subject to structural changes in the near future. It takes the view that the 2017 multilateral instrument following the BEPS action plan does not as such constitute a fundamental change to the traditional dispute resolution model based on the prevalence of MAP and the subsidiary character of arbitration. The prospect of the adoption of the Pillar One and Pillar Two reforms reshuffles the cards because the multilateral functioning of the system creates an unprecedented risk of multiple taxation, especially if exchange of information does not work properly between tax authorities and within multinational groups. A truly multilateral system of dispute resolution with a strong binding character is therefore likely to be the inevitable outcome of moving in the direction pointed by the Pillars.