Document Type

Article

Publication Date

7-2020

Keywords

digitisation, tax dispute, arbitration, online ADR, mutual agreement procedure (MAP), BRITACOM, Belt and Road Initiative

Abstract

Digitisation technologies are facilitating and transforming tax administration and dispute resolution in various ways. This paper presents some existing and emerging best practices in digitalized tax administration and smart dispute resolution. Inspired by the objectives of the Belt & Road Initiative and BRITACOM and these best practices, this paper suggests that BRITACOM take advantage of digitisation and seize upon the unprecedented opportunity to create a digitalized mechanism for resolving cross-border tax disputes among Belt & Road jurisdictions.

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Tax Law Commons

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