Improving International Tax Dispute Settlement

Authors: Sol Picciotto
Publisher: ICTD
Date: January 2018

Abstract:

ICTD Research In Brief 14

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 55 by Sol Picciotto. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time.

This paper examines: what are international tax disputes?; the growth of such disputes; causes and solutions; and offers suggestions for a better way forward.