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Designing a MAP procedure for multilateral transfer pricing disputes: Finding a global solution to resolve the shortcomings of MAP procedure in its present form
Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Juridiska fakulteten, Juridiska institutionen.
2022 (engelsk)Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
Abstract [en]

The implementation of Pillar One and Pillar Two will augment multilateral transfer pricing disputes in an increasingly synergized world due to divergence in interpretation and multiplicity of stakeholders. International commitment to Action 14 under BEPS plan to make dispute resolution more effective gained traction with preference of Member States for Mutual Agreement Procedure (MAP hereinafter) to help resolve issues of double taxation. However the MAP, in its present form, has inherent shortcomings due to which it will not be able to mitigate the increasing disputes. In my thesis I have analyzed the MAP, in its present form, enlisted the shortcomings and tries to find appropriate solutions for the different phases of dispute resolution under the aegis of MAP

sted, utgiver, år, opplag, sider
2022. , s. 64
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Identifikatorer
URN: urn:nbn:se:uu:diva-480681OAI: oai:DiVA.org:uu-480681DiVA, id: diva2:1683543
Utdanningsprogram
Master Programme in International Tax Law and EU Tax Law
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Examiner
Tilgjengelig fra: 2022-07-18 Laget: 2022-07-16 Sist oppdatert: 2022-07-18bibliografisk kontrollert

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