International Tax Dispute Resolution Timelines Gnatt Chart

The International Tax Dispute Resolution Timeline visual guide illustrates the estimated period involved under three procedures:

1. Mutual Agreement Procedure under the OECD Model Tax Convention on Income and on Capital
2. Mutual Agreement Procedure and Arbitration under the MLI: Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS
3. EU Directive 2017/1852

Please click on the image to download a pdf of the International Tax Dispute Resolution Timeline.