The present study refers to two interconnected concepts, namely tax disputes preventionand resolution and tax (un)certainty. The study examines the international tax disputeresolution framework and more particularly Action 14 of the OECD Action Plan on theMutual Agreement Procedure (MAP) as well as the prevention and resolution of taxdisputes within the framework of the OECD Action Plan 2.0. Furthermore, the study alsofocuses on Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in theEuropean Union, as the EU answer towards tax uncertainty in the field of tax disputeresolution.
Savvaidou et al. (Wed,) studied this question.