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Access to Tax Treaty Dispute Resolution Mechanisms in Cases of Abuse

06 Feb 2023

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Aitor Navarro

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Access to Tax Treaty Dispute Resolution Mechanisms in Cases of Abuse

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OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 Brazil, October 2024)

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Capital Flows and Wealth Distribution in a Global Economy with Asymmetric Countries

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Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule

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Government Reputation, FDI, and Profit-shifting

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Tax Implications of Contributing Appreciated Property Overseas

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Mandatory Binding Dispute Resolution in the Base Erosion and Profit Shifting (BEPS) Two Pillar Solution

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Implementing Pillar Two: Potential Conflicts with Investment Treaties

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Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two

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Intellectual Property and Tax Incentives: a Comparative Analysis of the EU and the US Legal Frameworks

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Differing Abuse Concepts in Double Tax Conventions: At What Level and to What Extent Can Equality Be Realized?

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Taxing Multinationals: Three Lenses on International Tax Cooperation (Comments on UN Resolution 77/244, Promotion of Inclusive and Effective International Tax Governance at the United Nations)

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Optimal Taxation of Multinational Enterprises: A Ramsey Approach

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