Unlocking MAP disputes: Is mediation the key?

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.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article: