Tax Disputes Prevention and Resolution and Tax (Un)certainty: Two Interconnected Concepts within the Frame of the BEPS Action Plan

Katerina Savvaidou and Vasiliki Athanasaki

FinanzArchiv: Public Finance Analysis, 2025, vol. 81, issue 3, 333-368

Abstract: The present study refers to two interconnected concepts, namely tax disputes prevention and resolution and tax (un)certainty. The study examines the international tax dispute resolution framework and more particularly Action 14 of the OECD Action Plan on the Mutual Agreement Procedure ("MAP") as well as the prevention and resolution of tax disputes within the framework of the OECD Action Plan 2.0. Furthermore, the study also focuses on Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the European Union, as the EU answer towards tax uncertainty in the field of tax dispute resolution.

Keywords: tax certainty; dispute prevention; dispute resolution; BEPS (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1628/fa-2026-0003

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