Unlocking MAP disputes: Is mediation the key?

Joe Dalton

September 30 2013

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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Joe Dalton

Joe Dalton worked at ITR between 2011 and 2013

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