We invite you to download and read the document International Tax Dispute Resolution: Reflections on Arbitration, Mutual Agreement Procedure, and Mediation, available in English only.

It contains reflections on three methods for resolving tax disputes: arbitration, mutual agreement procedures, and mediation. It also presents the main challenges, opportunities, and good practices that developing countries can consider when addressing these issues.

This document was prepared within the framework of the Maturity Model on Domestic and International Dispute Prevention and Resolution, led by CIAT, with support from the EUROsociAL+ Program and the Inter-American Development Bank (IDB).

The Maturity Model provides indicators that measure the performance of tax administrations in the prevention and resolution of domestic and international disputes and facilitates the identification of opportunities for improvement. It is currently in the pilot phase, and we hope to disseminate it in the coming months.

The CIAT Executive Secretary appreciates the contributions of the experts who shared their knowledge through this document.