Is the Interaction between Chapter X of the OECD Transfer Pricing Guidelines and the EU Directive on Tax Dispute Resolution Mechanisms an Effective One?

Research output: Contribution to journalArticleAcademic

Abstract

More and more international tax rules use a more economical approach which can have double en triple taxation as a consequence. The new part of OECD's Transfer Pricing Guidelines is an example of a development which can lead to numerous tax cases for which no arbitration is available.
Original languageEnglish
Article number22
Pages (from-to)1-11
Number of pages11
JournalInternational Transfer Pricing Journal
Volume29
Issue number1
Publication statusPublished - 1 Jan 2022

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