Taxation and Legal Issues
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Abstract
Abstract
Mediation could strengthen the Mutual Agreement Procedure (MAP) for state-to-state tax disputes by facilitating negotiation, accelerating resolution and preserving state control over outcomes. This article examines mediation’s compatibility with the MAP, its benefits and practical operational guidelines, arguing that institutionalization may proceed through agreed administrative procedures, treaties or multilateral protocols, under cooperation channels.
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@article{Jung2026Institutionalization,
title = {Institutionalization of Mediation in State-to-State Tax Disputes},
author = {Byungsik Jung},
journal = {Bulletin for international taxation},
year = {2026},
doi = {10.59403/z5ajw7},
url = {https://doi.org/10.59403/z5ajw7}
}FAQ
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