TITLE:
Reform and Innovation of International Tax Dispute Resolution Mechanisms
AUTHORS:
Yi Li
KEYWORDS:
Cross-Border Tax Disputes, Dispute Resolution, Mutual Agreement Procedure, Base Erosion and Profit Shifting Action Plan, Community with a Shared Future for Mankind
JOURNAL NAME:
Beijing Law Review,
Vol.15 No.3,
September
12,
2024
ABSTRACT: This paper explores the development background and traditional limitations of international tax dispute resolution mechanisms. By systematically analyzing the inherent defects and root problems of traditional international tax dispute resolution mechanisms, and focusing on the predicaments and development needs of developing countries, it proposes new solutions based on the concept of a community with a shared future for mankind to better address the shortcomings of international tax dispute resolution mechanisms.