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International Tax Disputes and Resolution: An Update

Authors: Agbo, Elias Igwebuike;

International Tax Disputes and Resolution: An Update

Abstract

Tax controversies arise when taxpayers encounter double taxation which might have arisen from the imposition of tax on a particular tax payer on the same income by more than one tax jurisdictions. In the entire universe, there is a movement towards a rising number of global tax controversies. There is a higher possibility of double taxation that jeopardizes cross-border trade, foreign investment and economic growth. Ameliorating the contemporary global controversy settlement strategies is considered essential for countering excessive rise of tax debates. Using exploratory research design, this work highlights the progress made by the international group in making dispute resolution devices more efficient and developing explanations on how to address the obstacles preventing nations from settling treaty-related disputes. It concludes that workable multi-level approaches ought to be adopted for solving international tax controversies.

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Keywords

Tax and Resolution Tax Treaty, Double Taxation, International Tax Dispute

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popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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