A Reformulation Proposal of the Mutual Agreement Procedure: The Inclusion of Meditation as Alternative Dispute Resolution Mechanism of Transfer Pricing Conflicts
Transfer pricing disputes have significantly increased, requiring efficient and effective dispute resolution procedures. Despite the availability of domestic remedies and the MAP, due to the features of the procedure and transfer pricing disputes, the latter is more suitable. Nevertheless, according...
| Autor: | |
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| Tipo de documento: | tese |
| Estado: | Versão publicada |
| Data de publicação: | 2024 |
| País: | España |
| Recursos: | CBUC, CESCA |
| Repositório: | TDR. Tesis Doctorales en Red |
| OAI Identifier: | oai:www.tdx.cat:10803/692264 |
| Acesso em linha: | http://hdl.handle.net/10803/692264 |
| Access Level: | Acesso embargado |
| Palavra-chave: | Transfer pricing Transfer pricing conflicts Dispute resolution Alternative dispute resolution Mutual agreement procedure Tax treaty arbitration Alternative dispute resolution mechanisms Mediation 34 |
| Resumo: | Transfer pricing disputes have significantly increased, requiring efficient and effective dispute resolution procedures. Despite the availability of domestic remedies and the MAP, due to the features of the procedure and transfer pricing disputes, the latter is more suitable. Nevertheless, according to the carried investigations, the MAP has crucial failures for dispute settlement, which urge to be addressed, as some disputes remain unresolved or pending resolution. After assessing ADR mechanisms to be included in the MAP considering features of transfer pricing disputes, mediation demonstrated to be more inclusive, transparent, more acceptable among jurisdictions, while able to deliver fairer and more satisfactory settlements quickly and effectively. Given the importance of legal certainty, efficiency and effectiveness in dispute resolution when performing transfer pricing transactions, the main contribution of this research is a reformulation of the MAP with the inclusion of mediation, besides the framework proposal to better conduct the MAP with mediation. |
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