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

Gracia María Luchena Mozo

  • 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).


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