Strategizing International Tax Best Practices – by Keith Brockman

OECD: Dispute resolution

The OECD recently issued a consultation document, with comments due by Dec. 18th, addressing dispute resolution mechanisms which arose from BEPS Action 14.

There are 27 questions for comment, including APAs, statistical categories, penalties/interest, timelines, training, etc.

The document is comprehensive and a valuable reference for review, and most importantly an opportunity for stakeholders to submit comments.

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