documento electrónico

Inglés

Libros CIAT

2025

978-9962-722-78-6

57 p.

It contains reflections on three methods for resolving tax disputes: arbitration, mutual agreement procedures, and mediation. It also presents the main challenges, opportunities, and good practices that developing countries can consider when addressing these issues. This document was prepared within the framework of the Maturity Model on Domestic and International Dispute Prevention and Resolution, led by CIAT, with support from the EUROsociAL+ Program and the Inter-American Development Bank (IDB).

Part 1. Contemporaneous Debates for MAP Regulations in Developing Countries(Focus on the Colombian Experience) / Natalia Quiñones Part 2. International Tax Arbitration: What it Means and How it Has Evolved / Ubaldo González de Frutos Part 3. Prospective Reflections on Mediation in the International Tax Context / Edson Uribe