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U.N. Releases Concept Note on Tax Dispute Resolution Ideas

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U.N. Releases Concept Note on Tax Dispute Resolution Ideas

  • By U.N.

The U.N. published a concept note regarding the second early protocol to the framework convention on international tax cooperation, which focuses on tax dispute prevention and resolution, explaining that key topics of the protocol design include giving jurisdictions the option to adopt the mechanism or not; a focus on exclusively cross-border tax disputes; allowing application to a wide range of disputes; establishing a legal basis for cross-border administrative cooperation; and making mutual agreement procedures more accessible.

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