Bloomberg Tax
Nov. 18, 2020, 5:20 PM

OECD Seeks Input on Global Tax Dispute Resolution Proposal

Hamza Ali
Hamza Ali
Senior Reporter International Tax

The OECD is seeking comments on a proposal to improve its multilateral dispute resolution process to make it easier for countries to settle cross-border tax issues, it said Wednesday.

The effort to improve resolution of tax-related disputes under the mutual agreement procedure (MAP) was launched by the Organization for Economic Cooperation and Development in 2015 as part of its Base Erosion Profit Shifting initiative.

  • MAP has recently come under scrutiny, as dispute resolution is one of the major issues in the OECD’s efforts to rewrite international rules on the taxation of the digital economy. Divisions over whether and how mechanisms ...

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