23 April 2020

International Tax Review – International tax certainty: Time for a ‘pillar’ of strength

“International Tax Certainty” – an Article published in International Tax Review. You can view the article here.

Peter Nias recommends the OECD appoints a multi stakeholder Working Party to design a Collaborative Dispute Resolution Programme based on the UK ADR experience to bring together a number of initiatives from the 2007 MEMAP to the BEPS Action 14 work to address the OECD requirement for a new dispute prevention and resolution proposal as part of its “Unified Approach” to a new international tax regime prompted by the digitisation of the economy.