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OECD (2024d). Explanatory Statement to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.
https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/explanatory-statement-multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-beps.pdf

has been cited by the following article:

• 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.