Dispute Resolution

Improving dispute resolution for cross-border tax disputes

29-Apr-2003

The OECD has launched a major project to improve the effectiveness of the Mutual Agreement Procedure (MAP) of Article 25 of the OECD Model Tax Convention. We are inviting business, academics and other interested parties to contribute to the project.

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