OECD's Anti-Forum Shopping Plans Point to Need for MAP Reforms

Consistency matters in the world of international tax disputes, prompting the OECD and various jurisdictions to work together on establishing a mechanism that curbs forum shopping. Partner David Farhat and associate Eman Cuyler discuss how enhanced cooperation through the mutual agreement procedure (MAP), increased transparency and mandatory arbitration can ensure timely and effective resolution of transfer pricing and other tax disputes.