Dispute Resolution

As global trade and investment increase, the possibility of cross-border tax disputes necessarily increases as well. Left unresolved, these disputes can result in double taxation and a corresponding impediment to international trade in a global economy. Both governments and business need effective procedures to keep such disputes to a minimum and to resolve them satisfactorily when they arise.

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Tax Reform in India – Achievement and Challenges

04-Jul-2007

Joint Press Briefing Notes by Pier Carlo Padoan, Deputy Secretary General, OECD to the International Tax Conference on "Tax Reform in India – Achievement and Challenges" that was held in Delhi on 3rd July 2007.

Arbitration to be an option in cross-border tax disputes, OECD countries agree

07-Feb-2007

OECD countries have agreed to broaden the mechanisms available to companies and individuals involved in cross-border disputes over taxation by introducing the possibility of arbitration if other attempts to resolve disagreements fail.

Recent OECD initiatives aimed at resolving international tax disputes

08-Feb-2006

The OECD Centre for Tax Policy and Administration (the CTPA) is organising, in cooperation with BIAC, a consultation between business and government on recent OECD initiatives to improve dispute settlement procedures under tax treaties.  The consultation meeting will take place on Monday, 13 March 2006, in Tokyo and will bring together representatives from the private sector and senior government officials of OECD Member countries.

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Draft Progress Report that describes three different kinds of proposals for improving dispute resolution.

2004 Discussion Draft: Proposals for Improving Mechanisms for the Resolution of Tax Treaty Disputes