The Implementation of the Global Minimum Tax (GloBE): The Need for an Effective Dispute Prevention and Resolution Mechanism

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Serval ID
serval:BIB_8266D8762691
Type
Article: article from journal or magazin.
Collection
Publications
Institution
Title
The Implementation of the Global Minimum Tax (GloBE): The Need for an Effective Dispute Prevention and Resolution Mechanism
Journal
Belt and Road Initiative Tax Journal
Author(s)
Danon R., Gutmann D., Maisto G., Martín Jiménez A.
ISSN
2096-8450
Publication state
Published
Issued date
01/2024
Volume
4
Number
2
Pages
64-68
Language
english
Abstract
The successful implementation of the Global Anti-Base Erosion (GloBE) rules on aglobal scale cannot be achieved without an international effective dispute prevention and reso-lution mechanism. However, the development of a dispute prevention and resolution frameworkfor the GloBE rules faces significant challenges. This article offers two possible options for aneffective dispute prevention and resolution mechanism: a model based on reciprocal domesticlegislations and the multilateral convention model.
Create date
18/01/2024 20:37
Last modification date
19/01/2024 8:21
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