Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

The paper considers the possible impact of the blockchain technology on the ODR rule making. It foresees that the world of online market will gradually flatten. Thus, the domination of big and powerful enterprises in the current hub-and-spoke model may be eroded with the emergence of the sharing...

The emerging literature dealing with transnational repression has identified several strategies used by authoritarian states to control and coerce their populations abroad. This article builds on existing research by investigating the domestic determinants of transnational repression. It argues...