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International Tax Disputes: A Ray of Hope

Tuesday, 3rd February 2016

"Despite the anticipated tsunami of tax disputes generated by underlying tensions in international taxation, there is reason for hope that appropriate means are being developed to address them efficiently and effectively.


Multinational enterprises (MNEs) should be addressing their existing international taxation planning structures in light of coming changes in international tax regimes. This process is likely to be supervised at the board of directors level, reflecting the seriousness of events on the horizon. 
There exists today the unfortunate circumstance that long-standing, increasingly out-of-date treaty-based mutual agreement procedures (MAP) and domestic resolution processes are being overwhelmed by both the complexity and sheer volume of international tax disputes they are meant to, but are ill-equipped to, handle. The underlying tensions include:

Read further: 


Web-link: http://www.lexology.com/library/detail.aspx?g=cf528acd-938c-4dc2-8792-00bfdfd310...
Source: McDermott Will & Emery
Language: English
Contact: Cym H. Lowell and Todd Welty


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