International - A Collaborative Relationship in the Resolution of International Tax Disputes and Alternative Measures for Dispute Resolution in a Post-BEPS Era

• Autores: Gracia María Luchena Mozo
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 1, 2018, págs. 22-33
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This article presents a proposal for developing a collaborative relationship in the resolution of international tax disputes that employs alternative dispute resolution mechanisms. In this respect, the author suggests certain amendments to the EU Dispute Resolution Directive (2017/1852).