Daily Tax Report ®

Shorten Cross-Border Tax Disputes, Companies Tell OECD

Jan. 13, 2021, 10:51 PM

AstraZeneca and the Federation of Germany Industries are among those calling for stronger and better coordinated ways to resolve tax disputes with governments that are often drawn out.

The Organization for Economic Cooperation and Development on Wednesday released feedback they had sought from companies and business groups over how to resolve disputes between two or more tax authorities that can result in a multinational’s profits being taxed twice.

The mutual agreement procedure, or MAP, is a process for resolving such double-tax disputes and part of the OECD’s 2015 initiative to crack down on base erosion and profit shifting. Preventing disputes...

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