The Implementation of the Global Minimum Tax(GloBE):The Need for an Effective Dispute Prevention and Resolution Mechanism

作     者：Robert Danon Daniel Gutmann Guglielmo Maisto Adolfo Martín Jiménez 

作者机构：University of Lausanne CMS Francis Lefebvre Avocats France Maisto e Associati Italy University of Cadiz Spain 

出 版 物：《Belt and Road Initiative Tax Journal》 (‘一带一路’税收（英文）)

年 卷 期：2023年第4卷第2期

页      面：64-68页

学科分类：0202[经济学-应用经济学] 02[经济学] 020205[经济学-产业经济学] 

主　　题：Global Anti-Base Erosion rules Dispute prevention and resolution mechanism Multilateral convention 

摘      要：The successful implementation of the Global Anti-Base Erosion(GloBE)rules on a global scale cannot be achieved without an international effective dispute prevention and reso­lution ***,the development of a dispute prevention and resolution framework for the GloBE rules faces significant *** article offers two possible options for an effective dispute prevention and resolution mechanism:a model based on reciprocal domestic legislations and the multilateral convention model.