Digitalization and International Tax Dispute Resolution: A Window of Opportunity for BRITACOM

19 Pages Posted: 3 Aug 2020

See all articles by Jinyan Li

Jinyan Li

York University - Osgoode Hall Law School

Nathan Jin Bao

Osgoode Hall Law School

Shanghua Hu

affiliation not provided to SSRN

Wei Hu

affiliation not provided to SSRN

Matias Zerbino

York University, Osgoode Hall Law School

Date Written: July 1, 2020

Abstract

Digitisation technologies are facilitating and transforming tax administration and dispute resolution in various ways. This paper presents some existing and emerging best practices in digitalized tax administration and smart dispute resolution. Inspired by the objectives of the Belt & Road Initiative and BRITACOM and these best practices, this paper suggests that BRITACOM take advantage of digitisation and seize upon the unprecedented opportunity to create a digitalized mechanism for resolving cross-border tax disputes among Belt & Road jurisdictions.

Keywords: digitisation, tax dispute, arbitration, online ADR, mutual agreement procedure (MAP), BRITACOM, Belt and Road Initiative

Suggested Citation

Li, Jinyan and Bao, Nathan Jin and Hu, Shanghua and Hu, Wei and Zerbino, Matias, Digitalization and International Tax Dispute Resolution: A Window of Opportunity for BRITACOM (July 1, 2020). Osgoode Legal Studies Research Paper , Available at SSRN: https://ssrn.com/abstract=3664039 or http://dx.doi.org/10.2139/ssrn.3664039

Jinyan Li (Contact Author)

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
416-736-5025 (Phone)

Nathan Jin Bao

Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

Shanghua Hu

affiliation not provided to SSRN

Wei Hu

affiliation not provided to SSRN

Matias Zerbino

York University, Osgoode Hall Law School

North York, Ontario
Canada

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