Unlocking MAP disputes: Is mediation the key?
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Unlocking MAP disputes: Is mediation the key?

Joe Dalton
September 30, 2013
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Item 14 of the OECD's Action Plan on base erosion and profit shifting (BEPS) aims to devise solutions to obstacles preventing countries from resolving cross-border disputes under the mutual agreement procedure (MAP). Joe Dalton investigates whether introducing mediation techniques to the MAP process is a viable solution.

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United StatesCover storyIndiaEuropean UnionUnited KingdomTax DisputesITR MagazineOctober 2013Asia-PacificNorth America Jurisdictions
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Joe Dalton worked at ITR between 2011 and 2013
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